https://www.taxtmi.com/caselaws?id=81024 The Tribunal upheld that the imported Automatic Film Processor, also functioning as a paper processor, was eligible for the benefit under Notification No. 11/77-Cus. The Revenue's appeal against the Collector of Customs (Appeals) order was dismissed, as the machine satisfied the conditions of the customs duty exemption notification for use in the printing industry. The Tribunal emphasized the machine's dual functionality and previous case law supporting its eligibility, affirming that it fell within the scope of the notification. en-us Tue, 27 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81024 The Tribunal upheld that the imported Automatic Film Processor, also functioning as a paper processor, was eligible for the benefit under Notification No. 11/77-Cus. The Revenue's appeal against the Collector of Customs (Appeals) order was dismissed, as the machine satisfied the conditions of the customs duty exemption notification for use in the printing industry. The Tribunal emphasized the machine's dual functionality and previous case law supporting its eligibility, affirming that it fell within the scope of the notification. Case-Laws Customs Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81024