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2018 (12) TMI 617 - AT - CustomsClassification of imported goods - membrane elements - whether decided under CTH 84212190 or under CTH 84219900 OF CTA? - N/N. 6/2006-CE dt. 1.3.2006 - Held that:- The undisputed facts are that against the 14 bills of entry filed during the period March 2007 and January 2008. The appellant had declared the classification of the product under CTH 84212190 and availed benefit of N/N. 6/2006-CE dt. 1.3.2006 as amended. The products which fall under Chapter Sub-heading 842121 as mentioned in Column (3) relating to the product "Water purification equipment based on the technologies" mentioned at Clause (a), (b) and (c) of the said entry is eligible to the benefit of said notification. Therefore the said notification allows exemption to water purification equipment only which are used for purification of water adopting technologies mentioned under Clause (a) to (d). The appellant themselves had admitted that exemption notification to the said product was inserted w.e.f. 1.3.2007 mentioning through new Sr. No. 8B where the classification of sub-heading was shown as 842121. Needless to mention to claim the benefit of an exemption, the burden lies on assessee to satisfy that their case falls within the four corners of the Notification - appeal dismissed - decided against appellant.
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