https://www.taxtmi.com/caselaws?id=73769 Exemption under Notification No. 49/78-Cus. turned on the imported machine's functional capability, not on whether every accessory was present at the time of import. The CEGAT noted that the decisive test was whether the universal measuring machine, with necessary accessories where required, could perform the measurements specified in the notification. As the machine was capable of doing so with appropriate accessories, concessional assessment could not be denied merely because all accessories were not imported. The appeal was allowed with consequential relief, confirming that a notification framed by reference to function must be applied according to practical capability rather than physical completeness at import. en-us Fri, 03 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73769 Exemption under Notification No. 49/78-Cus. turned on the imported machine's functional capability, not on whether every accessory was present at the time of import. The CEGAT noted that the decisive test was whether the universal measuring machine, with necessary accessories where required, could perform the measurements specified in the notification. As the machine was capable of doing so with appropriate accessories, concessional assessment could not be denied merely because all accessories were not imported. The appeal was allowed with consequential relief, confirming that a notification framed by reference to function must be applied according to practical capability rather than physical completeness at import. Case-Laws Customs Fri, 03 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73769