https://www.taxtmi.com/caselaws?id=84838 An exemption notification applicable to hydraulic leather shaving machines was held to extend to leather shaving blades designed for use with those machines. The duty entry for the blades was linked to the rate applicable to the machine or mechanical appliance with which the cutting blade was designed to operate, so the benefit could not be denied merely because the imported goods were blades rather than the complete machine. The cited precedent supported this interpretation, and the denial of exemption was found unsustainable. en-us Mon, 11 Sep 1995 00:00:00 +0530 Mon, 01 Aug 2011 10:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84838 An exemption notification applicable to hydraulic leather shaving machines was held to extend to leather shaving blades designed for use with those machines. The duty entry for the blades was linked to the rate applicable to the machine or mechanical appliance with which the cutting blade was designed to operate, so the benefit could not be denied merely because the imported goods were blades rather than the complete machine. The cited precedent supported this interpretation, and the denial of exemption was found unsustainable. Case-Laws Customs Mon, 11 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84838