https://www.taxtmi.com/caselaws?id=371848 Membrane elements imported for a filtration system were held not to qualify as water purification equipment under CTH 84212190 for exemption under Notification No. 6/2006-CE. The item was only a component of the system and did not itself purify water as equipment. Applying strict construction of exemption notifications, the burden remained on the assessee to prove that the goods squarely met the notification's description and conditions. As that burden was not discharged, the Revenue's classification under CTH 84219900 was accepted and the assessment and demand were sustained. en-us Wed, 17 Oct 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371848 Membrane elements imported for a filtration system were held not to qualify as water purification equipment under CTH 84212190 for exemption under Notification No. 6/2006-CE. The item was only a component of the system and did not itself purify water as equipment. Applying strict construction of exemption notifications, the burden remained on the assessee to prove that the goods squarely met the notification's description and conditions. As that burden was not discharged, the Revenue's classification under CTH 84219900 was accepted and the assessment and demand were sustained. Case-Laws Customs Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371848