https://www.taxtmi.com/caselaws?id=81217 The Appellate Tribunal CEGAT, New Delhi ruled in a case involving M/s. Perfect Machine Tools Co. regarding the duty assessment of an Electronic Pitch Test Attachment imported with the main equipment, 'Involute and Helix Tester PFS-600'. The Tribunal determined that the attachment was essential for conducting pitch tests efficiently and accurately, enhancing the main equipment's performance. It concluded that the attachment qualified for duty exemption under Notification No. 49/78-Cus., dismissing the Revenue's appeal and upholding the lower rate of duty assessment for the attachment. en-us Mon, 04 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81217 The Appellate Tribunal CEGAT, New Delhi ruled in a case involving M/s. Perfect Machine Tools Co. regarding the duty assessment of an Electronic Pitch Test Attachment imported with the main equipment, 'Involute and Helix Tester PFS-600'. The Tribunal determined that the attachment was essential for conducting pitch tests efficiently and accurately, enhancing the main equipment's performance. It concluded that the attachment qualified for duty exemption under Notification No. 49/78-Cus., dismissing the Revenue's appeal and upholding the lower rate of duty assessment for the attachment. Case-Laws Customs Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81217