https://www.taxtmi.com/caselaws?id=73599 Exemption under Notification No. 243/78-Cus. was confined to goods falling under Chapter 90 and specially designed for testing purposes in the automotive industry. The imported Sound Vibration Analyzing System was found to be capable of use across several industries, so it was not shown to be exclusively or specially designed for automotive testing. No catalogue or other material was produced to rebut that finding, and intended use in the appellants' tractor unit did not satisfy the notification condition. The exemption claim therefore failed and the rejection by the lower authorities was upheld. en-us Thu, 17 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73599 Exemption under Notification No. 243/78-Cus. was confined to goods falling under Chapter 90 and specially designed for testing purposes in the automotive industry. The imported Sound Vibration Analyzing System was found to be capable of use across several industries, so it was not shown to be exclusively or specially designed for automotive testing. No catalogue or other material was produced to rebut that finding, and intended use in the appellants' tractor unit did not satisfy the notification condition. The exemption claim therefore failed and the rejection by the lower authorities was upheld. Case-Laws Central Excise Thu, 17 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73599