https://www.taxtmi.com/caselaws?id=380860 A claimant to exemption must strictly prove that imported goods fall within the exempted description. Here, the contemporaneous import documents described the goods only as aluminium foil, while no representative sample was drawn at clearance to support a finding that they were colour coated aluminium foil. A later sample and the overseas supplier's certificate were insufficient, especially since the certificate was not shown to have been properly brought on record and did not clearly identify the goods. On that basis, the burden of proving eligibility was not discharged, and the exemption from safeguard duty was unavailable. en-us Fri, 24 May 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380860 A claimant to exemption must strictly prove that imported goods fall within the exempted description. Here, the contemporaneous import documents described the goods only as aluminium foil, while no representative sample was drawn at clearance to support a finding that they were colour coated aluminium foil. A later sample and the overseas supplier's certificate were insufficient, especially since the certificate was not shown to have been properly brought on record and did not clearly identify the goods. On that basis, the burden of proving eligibility was not discharged, and the exemption from safeguard duty was unavailable. Case-Laws Customs Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380860