https://www.taxtmi.com/caselaws?id=82048 An exemption notification covering machinery for use in the garment or hosiery industry was construed liberally where the entry for a tee shirt printing and curing machine was capable of more than one meaning. The Tribunal treated the entry as materially consistent with the relevant import policy description, accepted the technical evidence that printing and curing were interdependent parts of the same manufacturing operation, and resolved the ambiguity in favour of the importer. On that basis, the customs exemption under Notification No. 108/89 read with Notification No. 16/85-Cus. was admissible, with consequential relief following. en-us Tue, 18 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82048 An exemption notification covering machinery for use in the garment or hosiery industry was construed liberally where the entry for a tee shirt printing and curing machine was capable of more than one meaning. The Tribunal treated the entry as materially consistent with the relevant import policy description, accepted the technical evidence that printing and curing were interdependent parts of the same manufacturing operation, and resolved the ambiguity in favour of the importer. On that basis, the customs exemption under Notification No. 108/89 read with Notification No. 16/85-Cus. was admissible, with consequential relief following. Case-Laws Customs Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82048