https://www.taxtmi.com/caselaws?id=73016 Notification No. 35/79-Cus. was construed to require that the machine proposed to be manufactured, and not the imported parts by themselves, should fall within one of the specified tariff headings. The contrary view taken by the lower authorities was rejected as an incorrect reading of the exemption condition. The matter also required compliance with the notification's procedural requirements, including production of the prescribed certificate and affidavit of end-use, before the benefit could be worked out. The interpretation issue was answered in favour of the assessee, while final relief depended on fresh consideration after fulfilment of the stated conditions. en-us Tue, 12 Apr 1983 00:00:00 +0530 Thu, 26 May 2011 15:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73016 Notification No. 35/79-Cus. was construed to require that the machine proposed to be manufactured, and not the imported parts by themselves, should fall within one of the specified tariff headings. The contrary view taken by the lower authorities was rejected as an incorrect reading of the exemption condition. The matter also required compliance with the notification's procedural requirements, including production of the prescribed certificate and affidavit of end-use, before the benefit could be worked out. The interpretation issue was answered in favour of the assessee, while final relief depended on fresh consideration after fulfilment of the stated conditions. Case-Laws Customs Tue, 12 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73016