https://www.taxtmi.com/caselaws?id=74456 The tribunal ruled in favor of the appellants, determining that the imported Automatic Form Fill and Seal Machines with gas flushing provision qualified as a packaging system under serial No. 7 of Notification No. 47/84 Cus. The machines, used for packing food products, were considered eligible for concessional assessment under the notification, despite not meeting the vacuumising requirement specified under serial No. 6. The tribunal interpreted the term "system" broadly, emphasizing the functionality of the machines in forming, filling, and sealing flexible packaging. Consequently, the appellants were granted exemptions from Customs Duty and Additional Duty for the imported goods. en-us Mon, 20 Jul 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74456 The tribunal ruled in favor of the appellants, determining that the imported Automatic Form Fill and Seal Machines with gas flushing provision qualified as a packaging system under serial No. 7 of Notification No. 47/84 Cus. The machines, used for packing food products, were considered eligible for concessional assessment under the notification, despite not meeting the vacuumising requirement specified under serial No. 6. The tribunal interpreted the term "system" broadly, emphasizing the functionality of the machines in forming, filling, and sealing flexible packaging. Consequently, the appellants were granted exemptions from Customs Duty and Additional Duty for the imported goods. Case-Laws Customs Mon, 20 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74456