https://www.taxtmi.com/caselaws?id=84336 An imported machine described in the invoice, literature and institute certificate as a coordinate jig boring machine was held to fall within Serial No. 2 of Notification No. 40/78-Cus. for concessional duty. The interpretation of the exemption entry was not governed by Chapter Note V to Chapter 84 of the Customs Tariff Act. On the evidence, the machine was found to be a high precision tool room jig boring machine, and its ancillary milling capability did not exclude it from the notification. The impugned order was set aside, the appeal was allowed, and the assessee obtained relief on classification and refund entitlement. en-us Wed, 12 Oct 1988 00:00:00 +0530 Thu, 21 Jul 2011 12:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84336 An imported machine described in the invoice, literature and institute certificate as a coordinate jig boring machine was held to fall within Serial No. 2 of Notification No. 40/78-Cus. for concessional duty. The interpretation of the exemption entry was not governed by Chapter Note V to Chapter 84 of the Customs Tariff Act. On the evidence, the machine was found to be a high precision tool room jig boring machine, and its ancillary milling capability did not exclude it from the notification. The impugned order was set aside, the appeal was allowed, and the assessee obtained relief on classification and refund entitlement. Case-Laws Customs Wed, 12 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84336