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of <h1>CEGAT rules laser Diamond Sawing Machines qualify for customs duty exemption as per Notification No. 159/86-Cus.</h1> The Appellate Tribunal CEGAT, New Delhi upheld that laser Diamond Sawing Machines were eligible for a customs duty exemption under Notification No. ... Diamond sawing machine based on laser technology is eligible to benefit of Notification No. 159/86-Cus. The Appellate Tribunal CEGAT, New Delhi considered whether an imported Diamond Sawing Machine was eligible for a customs duty exemption under Notification No. 159/86-Cus. The Tribunal upheld that laser Diamond Sawing Machines were entitled to the exemption as Sawing Machines under the notification. The appeals by the Revenue were rejected.
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