2009 (1) TMI 9

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....., Mr. Tarun Gulati, Adv., Mr. Rony John, Adv., Mr. Praveen Kumar,Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr.Adv., Mr. H. Raghavendra Rao, Adv., Mr. D.D. Kamath, Adv., Ms. Anil Katiyar, Adv., Mr. B. Krishna Prasad,Adv. ORDER Appellant is an importer. Appellant claims exemption under Notification No. 30/88 dated Ist March, 1988 saying that items imported were "heat pumps" for space he....

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.... "Air Cooled Split System Air Conditioner". What is important to note is that in this case appellant is claiming the benefit of an Exemption Notification. The burden was on the appellant to prove that the appellant satisfies the terms and conditions of the Exemption Notification. It is well settled that Exemption Notification have to be read in the strict sense. In this case the appellant had l....