https://www.taxtmi.com/caselaws?id=74537 An imported machine was held not to qualify for exemption under Sl. No. 19 of Notification No. 41/78-Customs as a "Collar Turning and Blocking Machine" because its actual function, as shown by examination and the catalogue, was fusing through loading, heat pressing and cooling. The record did not establish that it could perform the distinct collar turning and blocking operation, and a broad construction of the exemption entry was rejected. The refund claim based on that classification was therefore not admissible. en-us Thu, 10 Dec 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74537 An imported machine was held not to qualify for exemption under Sl. No. 19 of Notification No. 41/78-Customs as a "Collar Turning and Blocking Machine" because its actual function, as shown by examination and the catalogue, was fusing through loading, heat pressing and cooling. The record did not establish that it could perform the distinct collar turning and blocking operation, and a broad construction of the exemption entry was rejected. The refund claim based on that classification was therefore not admissible. Case-Laws Customs Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74537