https://www.taxtmi.com/caselaws?id=84726 An imported elastic lace making machine was treated as eligible for Open General Licence coverage and the benefit of Notification No. 16/85-Cus. because it was specifically described by its principal function in the tariff and exemption entry. The controlling principle was that exemption cannot be denied merely because the machine, with special adapters or alterations, can also perform additional functions. Customs had classified the goods under Heading 84.37, but the specific entry for elastic lace making machines prevailed over a restrictive reading. On that basis, the confiscation order was set aside and the appeal was allowed. en-us Thu, 16 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 12:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84726 An imported elastic lace making machine was treated as eligible for Open General Licence coverage and the benefit of Notification No. 16/85-Cus. because it was specifically described by its principal function in the tariff and exemption entry. The controlling principle was that exemption cannot be denied merely because the machine, with special adapters or alterations, can also perform additional functions. Customs had classified the goods under Heading 84.37, but the specific entry for elastic lace making machines prevailed over a restrictive reading. On that basis, the confiscation order was set aside and the appeal was allowed. Case-Laws Customs Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84726