https://www.taxtmi.com/caselaws?id=33512 Concessional customs duty under Notification No. 21/2002-Cus. was denied for an imported X-ray shoe inspection system because it did not answer the notified description of a "Viewing Box for assessing visible damage." The equipment was shown by its literature to detect hidden nails and other concealed defects, while the importer's supporting opinions did not establish equivalence with the specific item covered by the notification. The exemption claim failed because the claimant must clearly prove that the goods fall within the terms of the exemption, and any ambiguity is resolved against the claimant. The denial of concessional duty was therefore upheld. en-us Fri, 07 Nov 2008 00:00:00 +0530 Thu, 21 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33512 Concessional customs duty under Notification No. 21/2002-Cus. was denied for an imported X-ray shoe inspection system because it did not answer the notified description of a "Viewing Box for assessing visible damage." The equipment was shown by its literature to detect hidden nails and other concealed defects, while the importer's supporting opinions did not establish equivalence with the specific item covered by the notification. The exemption claim failed because the claimant must clearly prove that the goods fall within the terms of the exemption, and any ambiguity is resolved against the claimant. The denial of concessional duty was therefore upheld. Case-Laws Customs Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33512