https://www.taxtmi.com/caselaws?id=80530 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondents in the case involving the interpretation of Notification No. 49/78-Cus. The Tribunal held that the imported machine, Validator-10, along with its accessories, qualified as a universal measuring instrument under the notification despite the Revenue's argument that it required a computer for operation. The decision referenced a previous judgment and emphasized the machine's design and measurement capacity. Consequently, the Tribunal dismissed the Revenue's appeal and directed implementation of the order in favor of the Respondents. en-us Fri, 06 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80530 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondents in the case involving the interpretation of Notification No. 49/78-Cus. The Tribunal held that the imported machine, Validator-10, along with its accessories, qualified as a universal measuring instrument under the notification despite the Revenue's argument that it required a computer for operation. The decision referenced a previous judgment and emphasized the machine's design and measurement capacity. Consequently, the Tribunal dismissed the Revenue's appeal and directed implementation of the order in favor of the Respondents. Case-Laws Customs Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80530