https://www.taxtmi.com/caselaws?id=84464 An imported refiner used in paper production was treated as part of paper-making machinery for customs exemption purposes because it performed an essential and immediate function in the manufacturing process. The Tribunal relied on its earlier ruling in the assessee's own case, noting that pulp is refined to the required freeness before being fed into the paper machine and that this refining stage is integral to production. As the technical materials showed a close functional connection with manufacture, the exemption was held admissible and the assessee succeeded. en-us Fri, 29 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84464 An imported refiner used in paper production was treated as part of paper-making machinery for customs exemption purposes because it performed an essential and immediate function in the manufacturing process. The Tribunal relied on its earlier ruling in the assessee's own case, noting that pulp is refined to the required freeness before being fed into the paper machine and that this refining stage is integral to production. As the technical materials showed a close functional connection with manufacture, the exemption was held admissible and the assessee succeeded. Case-Laws Customs Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84464