https://www.taxtmi.com/caselaws?id=80291 Imported noise and vibration measuring and analysing equipment qualified for concessional duty under Notification No. 243/78-Cus. because it was designed for testing purposes in the automotive industry. The notification did not require exclusive use in that industry, so the equipment's ability to serve other general purposes did not defeat eligibility. The stated principle is that exemption cannot be denied merely because goods are capable of multiple applications, where the notification is satisfied by design for the specified purpose. On that basis, the denial of exemption was set aside in favour of the assessee. en-us Tue, 21 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80291 Imported noise and vibration measuring and analysing equipment qualified for concessional duty under Notification No. 243/78-Cus. because it was designed for testing purposes in the automotive industry. The notification did not require exclusive use in that industry, so the equipment's ability to serve other general purposes did not defeat eligibility. The stated principle is that exemption cannot be denied merely because goods are capable of multiple applications, where the notification is satisfied by design for the specified purpose. On that basis, the denial of exemption was set aside in favour of the assessee. Case-Laws Customs Tue, 21 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80291