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<h1>CESTAT Chennai: Machines for Garment Manufacturing Eligible for Customs Benefits</h1> The Appellate Tribunal CESTAT, Chennai, upheld the decision that certain machines used in garment manufacturing are eligible for benefits under ... Textile machinery - Machinery required for textile garments manufacturing The Appellate Tribunal CESTAT, Chennai, decided that knitting machines, winding machines, compacting machines, and dyeing machines used in the manufacture of garments are entitled to the benefit of Notification No. 29/97-Cus. The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeals of the Revenue.