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of <h1>Imported machine not meeting criteria defined in Notification 41/78 leads to successful revenue appeal. /78</h1> <h3>COLLECTOR OF CUSTOMS Versus CRYSTALINE CORPORATION</h3> The Revenue's appeal was allowed as the imported machine did not meet the criteria of a 'Collar Turning and Blocking Machine' under Notification 41/78. ... Machines The appeal by the Revenue was allowed as the machine imported by the respondents did not qualify as a 'Collar Turning and Blocking Machine' under Notification 41/78. The Appellate Collector found that the machine could not perform the function of collar turning and blocking as required by the notification. The impugned order was set aside, and the appeal was allowed.
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