https://www.taxtmi.com/caselaws?id=166837 Concessional customs duty under Notification No. 35/79-Cus. was available only on strict proof that the imported bearings were meant for a machine specifically covered by one of the notification's listed headings. The later Notification No. 179-Cus. was treated as clarificatory, but it did not remove the importer's burden to establish that foundational requirement. As the record did not show that the goods were for any particular qualifying machine, eligibility was not proved and the concessional claim was rejected. en-us Fri, 11 Nov 1983 00:00:00 +0530 Sat, 08 Nov 2014 11:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166837 Concessional customs duty under Notification No. 35/79-Cus. was available only on strict proof that the imported bearings were meant for a machine specifically covered by one of the notification's listed headings. The later Notification No. 179-Cus. was treated as clarificatory, but it did not remove the importer's burden to establish that foundational requirement. As the record did not show that the goods were for any particular qualifying machine, eligibility was not proved and the concessional claim was rejected. Case-Laws Customs Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166837