https://www.taxtmi.com/caselaws?id=393620 An exemption claim for imported crude palm oil turned on strict compliance with the notification conditions, including the prescribed total carotenoid content. The departmental chemist's test showed carotenoid levels below the threshold, and a later private laboratory report was insufficient to displace that finding because the test result was not challenged through the prescribed process and no cogent material showed the departmental report to be unreliable. The burden remained on the claimant to prove full eligibility for exemption. Consequently, the departmental test was treated as prevailing unless credible evidence established error or unreliability. en-us Thu, 05 Sep 2019 00:00:00 +0530 Fri, 20 Mar 2020 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393620 An exemption claim for imported crude palm oil turned on strict compliance with the notification conditions, including the prescribed total carotenoid content. The departmental chemist's test showed carotenoid levels below the threshold, and a later private laboratory report was insufficient to displace that finding because the test result was not challenged through the prescribed process and no cogent material showed the departmental report to be unreliable. The burden remained on the claimant to prove full eligibility for exemption. Consequently, the departmental test was treated as prevailing unless credible evidence established error or unreliability. Case-Laws Customs Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393620