https://www.taxtmi.com/caselaws?id=72831 An exemption notification for an automatic multi-station bolt or nut making machine was construed strictly by its own language. Two imported units performing separate stages of manufacture, with manual transfer of work in process between them, were not treated as one fully automatic machine, so the blanking press did not qualify for exemption. Licensing descriptions, DGTD opinion, Section XVI notes, and tariff interpretation rules were held not to govern the meaning of the exemption notification. The authorities' grant of exemption only to the finishing press was therefore regarded as rational. en-us Thu, 19 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 13:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72831 An exemption notification for an automatic multi-station bolt or nut making machine was construed strictly by its own language. Two imported units performing separate stages of manufacture, with manual transfer of work in process between them, were not treated as one fully automatic machine, so the blanking press did not qualify for exemption. Licensing descriptions, DGTD opinion, Section XVI notes, and tariff interpretation rules were held not to govern the meaning of the exemption notification. The authorities' grant of exemption only to the finishing press was therefore regarded as rational. Case-Laws Customs Thu, 19 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72831