https://www.taxtmi.com/caselaws?id=32227 Exemption under Notification No. 30/88 depended on strict compliance with the notification and the importer's burden to prove that the imported items answered the description required for concessional duty. The manufacturer's literature described the goods as an air-conditioner and a heat pump type air conditioner, not as heat pumps within the meaning of the notification. On the concurrent factual findings, there was no basis to disturb the authorities' conclusion, and the claim for exemption was rejected. en-us Thu, 22 Jan 2009 00:00:00 +0530 Fri, 13 Mar 2009 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32227 Exemption under Notification No. 30/88 depended on strict compliance with the notification and the importer's burden to prove that the imported items answered the description required for concessional duty. The manufacturer's literature described the goods as an air-conditioner and a heat pump type air conditioner, not as heat pumps within the meaning of the notification. On the concurrent factual findings, there was no basis to disturb the authorities' conclusion, and the claim for exemption was rejected. Case-Laws Customs Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32227