https://www.taxtmi.com/caselaws?id=80603 The Tribunal upheld the Collector (Appeals) decision in favor of M/s. Blue Star Ltd., ruling that their imported machine qualified as a "Vickers Hardness tester" under Notification No. 49/78-Cus. The Tribunal emphasized that machines capable of additional functions could still be eligible for exemption, dismissing the revenue's appeal. This decision affirmed M/s. Blue Star Ltd.'s entitlement to the duty exemption. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80603 The Tribunal upheld the Collector (Appeals) decision in favor of M/s. Blue Star Ltd., ruling that their imported machine qualified as a "Vickers Hardness tester" under Notification No. 49/78-Cus. The Tribunal emphasized that machines capable of additional functions could still be eligible for exemption, dismissing the revenue's appeal. This decision affirmed M/s. Blue Star Ltd.'s entitlement to the duty exemption. Case-Laws Customs Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80603