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2009 (1) TMI 9 - SC - CustomsAppellant claims exemption under Notification No. 30/88 saying that items imported were “heat pumps” – tribunal recorded categorical finding that the Operational Manual of the manufacturer (for the said Items) describe them as “air-conditioner” and not “heat pumps” - concurrent findings recorded by tribunal – appellant had failed to discharge burden placed on it while claiming the benefit of Exemption, that the terms and conditions of the Notification are satisfied – exemption not allowed
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