https://www.taxtmi.com/caselaws?id=80960 A bread slicer imported with a bagger and bag-tyer as part of a synchronised packing line was treated as an integrated packaging unit, because slicing was incidental to packaging and commercial presentation; exemption under the relevant customs notification was therefore available, even though the individual machines could operate separately. The claim for lower assessment of spare parts required fresh consideration because it had not been properly examined by the authorities, so the matter was remanded for a reasoned speaking order. en-us Fri, 23 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80960 A bread slicer imported with a bagger and bag-tyer as part of a synchronised packing line was treated as an integrated packaging unit, because slicing was incidental to packaging and commercial presentation; exemption under the relevant customs notification was therefore available, even though the individual machines could operate separately. The claim for lower assessment of spare parts required fresh consideration because it had not been properly examined by the authorities, so the matter was remanded for a reasoned speaking order. Case-Laws Customs Fri, 23 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80960