https://www.taxtmi.com/caselaws?id=73290 Exemption under Notification No. 118/80 applied only to machinery or equipment designed for use in the electronic industry, which required a special feature or characteristic linking the goods more closely to that industry than to general use. Sterozoom microscopes were found to be versatile items usable in several fields, and no specific design feature was shown to make them specially suited to the electronic industry. On that basis, they did not meet the notification's requirement and the exemption claim was rejected. en-us Fri, 25 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73290 Exemption under Notification No. 118/80 applied only to machinery or equipment designed for use in the electronic industry, which required a special feature or characteristic linking the goods more closely to that industry than to general use. Sterozoom microscopes were found to be versatile items usable in several fields, and no specific design feature was shown to make them specially suited to the electronic industry. On that basis, they did not meet the notification's requirement and the exemption claim was rejected. Case-Laws Customs Fri, 25 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73290