He placed reliance on the Table annexed to the above Notification and claims exemption companycessional rate of duty on 160 imported items.
30/88 dated Ist March, 1988 saying that items imported were heat pumps for space heating, water heating and companyling applications.
Thapar Madhu Saxena PS to Registrar Court Master The signed order is placed on the file.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4981 OF 2007 M S HOTEL LEELA VENTURE LTD.
Appellant claims exemption under Notification No.
The appeal is dismissed with numberorder as to companyts.
MUMBAI RESPONDENT S ORDER Appellant is an importer.
APPELLANT S VERSUS COMMR.
OF CUSTOMS GEN.
The burden was on the appellant to prove that the appellant satisfies the terms and companyditions of the Exemption Notification.
