https://www.taxtmi.com/caselaws?id=83058 Notification No. 394/76-Cus. was construed to cover instruments used for both measuring and checking, not only machines used solely for measurement. The decisive test was the primary function of the imported machine: if its foremost function was precision measurement or checking and measuring, the exemption could apply even where it also had an additional layout function. On the catalogue and functional description, the machine was found to be primarily a precision measuring instrument, with layout only incidental. The narrower view that sole measuring use was required was rejected, and exemption-related relief was allowed. en-us Thu, 10 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83058 Notification No. 394/76-Cus. was construed to cover instruments used for both measuring and checking, not only machines used solely for measurement. The decisive test was the primary function of the imported machine: if its foremost function was precision measurement or checking and measuring, the exemption could apply even where it also had an additional layout function. On the catalogue and functional description, the machine was found to be primarily a precision measuring instrument, with layout only incidental. The narrower view that sole measuring use was required was rejected, and exemption-related relief was allowed. Case-Laws Customs Thu, 10 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83058