https://www.taxtmi.com/caselaws?id=74474 An exemption notification using the undefined technical phrase "rotary milling machine" was interpreted on a common-sense factual basis, with the imported crank shaft milling machine found to exhibit rotational movement and to answer that description. The contemporaneous DGTD opinion and import documents were treated as persuasive support, while an engineering encyclopaedia extract and the wording of other notification entries did not displace that classification. The machine was therefore covered by the notification benefit, and the assessee obtained the exemption consequence. en-us Wed, 19 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74474 An exemption notification using the undefined technical phrase "rotary milling machine" was interpreted on a common-sense factual basis, with the imported crank shaft milling machine found to exhibit rotational movement and to answer that description. The contemporaneous DGTD opinion and import documents were treated as persuasive support, while an engineering encyclopaedia extract and the wording of other notification entries did not displace that classification. The machine was therefore covered by the notification benefit, and the assessee obtained the exemption consequence. Case-Laws Customs Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74474