https://www.taxtmi.com/caselaws?id=85335 The Tribunal determined that the imported machines in three cases did not qualify for benefits under Sr. No. 2 of Customs Notification No. 40/78 due to their multifunctionality. Despite arguments and technical opinions, the machines' capabilities to perform multiple functions independently led to their disqualification. The Revenue's appeals were successful, overturning previous decisions and denying the machines eligibility for the Notification's benefits. en-us Fri, 10 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85335 The Tribunal determined that the imported machines in three cases did not qualify for benefits under Sr. No. 2 of Customs Notification No. 40/78 due to their multifunctionality. Despite arguments and technical opinions, the machines' capabilities to perform multiple functions independently led to their disqualification. The Revenue's appeals were successful, overturning previous decisions and denying the machines eligibility for the Notification's benefits. Case-Laws Customs Fri, 10 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85335