https://www.taxtmi.com/caselaws?id=82823 A multilayer film plant was treated as a single integrated co-extrusion unit for exemption purposes because the extruders, die, cooling ring, collapsing unit, haul-off, slitting and winding arrangements worked together to produce the end product. Technical literature, expert material and the trade understanding showed that the machinery could not be reduced to the extruder alone. Applying the statutory meaning of "machine" in Section Note 5 to Section XVI and the interpretive approach under Section 20 of the General Clauses Act, the notification description was read as covering the complete plant. On that construction, Notification No. 125/86-Cus. extended to the integrated plant, not merely to one component. en-us Mon, 25 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82823 A multilayer film plant was treated as a single integrated co-extrusion unit for exemption purposes because the extruders, die, cooling ring, collapsing unit, haul-off, slitting and winding arrangements worked together to produce the end product. Technical literature, expert material and the trade understanding showed that the machinery could not be reduced to the extruder alone. Applying the statutory meaning of "machine" in Section Note 5 to Section XVI and the interpretive approach under Section 20 of the General Clauses Act, the notification description was read as covering the complete plant. On that construction, Notification No. 125/86-Cus. extended to the integrated plant, not merely to one component. Case-Laws Customs Mon, 25 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82823