https://www.taxtmi.com/caselaws?id=80287 The Tribunal allowed the appeal by remand, directing the Assistant Collector to reassess the machinery used in manufacturing cast iron spun pipes. The machinery involved in the forming process, including those working on molten metal, was classified as 'metal working machinery,' entitling the appellant to duty concessions under Item 72(17) ICT. The Tribunal upheld the preservation of Notification 117/65's applicability and instructed the Assistant Collector to ensure concessional assessment for qualifying machinery units while providing the appellant with a fair opportunity to present their case. en-us Thu, 16 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80287 The Tribunal allowed the appeal by remand, directing the Assistant Collector to reassess the machinery used in manufacturing cast iron spun pipes. The machinery involved in the forming process, including those working on molten metal, was classified as 'metal working machinery,' entitling the appellant to duty concessions under Item 72(17) ICT. The Tribunal upheld the preservation of Notification 117/65's applicability and instructed the Assistant Collector to ensure concessional assessment for qualifying machinery units while providing the appellant with a fair opportunity to present their case. Case-Laws Customs Thu, 16 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80287