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<h1>Tribunal rules against exemption for Coordinate Measuring Machine import</h1> The Appellate Tribunal CEGAT in New Delhi ruled in favor of the department in a case involving the import of a Coordinate Measuring Machine by M/s. ... Machines The Appellate Tribunal CEGAT in New Delhi reviewed a case regarding the import of a Coordinate Measuring Machine by M/s. Sundaram Clayton Limited. The dispute centered around whether the machine qualified for exemption under a customs notification as a universal measuring instrument. The tribunal found in favor of the department, stating that the machine was primarily meant for measuring small workpieces with high accuracy, rather than being a universal measuring machine. The order of the Appellate Collector was set aside, and the Assistant Collector's decision was restored.