https://www.taxtmi.com/caselaws?id=74450 A coordinate measuring machine used for measuring small workpieces and finished products with fine tolerances was held not to fall within the description of a universal measuring machine under Notification No. 49/78. The notification was construed as covering a broader instrument capable of checking gauges, tools and jigs and performing more complex internal and external measurements in different planes. Because the imported equipment did not satisfy that wider description, it was not eligible for the exemption, and the Assistant Collector's order was restored. en-us Wed, 08 Jul 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74450 A coordinate measuring machine used for measuring small workpieces and finished products with fine tolerances was held not to fall within the description of a universal measuring machine under Notification No. 49/78. The notification was construed as covering a broader instrument capable of checking gauges, tools and jigs and performing more complex internal and external measurements in different planes. Because the imported equipment did not satisfy that wider description, it was not eligible for the exemption, and the Assistant Collector's order was restored. Case-Laws Customs Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74450