TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether refiner discs or the refiner imported for use in paper production qualified as part of paper making machinery for the purpose of exemption under the relevant customs notification.
Analysis: The appeal turned on whether the imported item formed an integral part of the paper-making process. The Tribunal followed its earlier decision in the assessee's own case, where refiner plates had been treated as component parts of paper making machinery because pulp is the input for manufacture of paper and the refining stage is closely connected with the production process. The record also showed that the pulp is refined to achieve the required freeness before it is fed into the paper machine, and the lower authority had not effectively dealt with those technical materials. Applying that earlier reasoning, the imported refiner was treated as a part of paper making machinery.
Conclusion: The exemption was held admissible and the issue was decided in favour of the assessee.
Final Conclusion: The appeal succeeded and the assessee was held entitled to the customs exemption on the imported refiner item.
Ratio Decidendi: Where an imported item is shown to perform an essential and immediate function in the paper-making process and forms an integral component of the machinery used for manufacture, it qualifies as part of paper making machinery for exemption purposes.
TaxTMI 
