https://www.taxtmi.com/caselaws?id=84202 The Appellate Tribunal allowed the appeal, setting aside the Additional Collector's order concerning the eligibility of an imported Automatic Wire Cutting and Stripping machine for clearance under OGL and benefit under Notification No. 118/80-Cus. The Tribunal determined that the machine, primarily designed for cutting and stripping wires with an additional twisting capability, was indeed eligible for the claimed benefits based on the manufacturer's description, past judgments, and confirmation from the Department of Electronics. Consequently, the impugned order was overturned, and the appellants were granted relief. en-us Wed, 17 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84202 The Appellate Tribunal allowed the appeal, setting aside the Additional Collector's order concerning the eligibility of an imported Automatic Wire Cutting and Stripping machine for clearance under OGL and benefit under Notification No. 118/80-Cus. The Tribunal determined that the machine, primarily designed for cutting and stripping wires with an additional twisting capability, was indeed eligible for the claimed benefits based on the manufacturer's description, past judgments, and confirmation from the Department of Electronics. Consequently, the impugned order was overturned, and the appellants were granted relief. Case-Laws Customs Wed, 17 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84202