https://www.taxtmi.com/caselaws?id=72686 The Tribunal held that the appellant was entitled to the duty concession under Notification No. 49/78-Cus for an imported universal measuring machine, classifying it as a universal measuring instrument. Despite initial rejections by the revenue authorities, the Tribunal focused on the machine's function rather than its description, determining its intended use for measuring tools and components. As a result, the appellant's claim for duty refund was upheld, directing the revenue authorities to comply with the Tribunal's decision. en-us Mon, 22 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 12:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72686 The Tribunal held that the appellant was entitled to the duty concession under Notification No. 49/78-Cus for an imported universal measuring machine, classifying it as a universal measuring instrument. Despite initial rejections by the revenue authorities, the Tribunal focused on the machine's function rather than its description, determining its intended use for measuring tools and components. As a result, the appellant's claim for duty refund was upheld, directing the revenue authorities to comply with the Tribunal's decision. Case-Laws Customs Mon, 22 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72686