https://www.taxtmi.com/caselaws?id=85758 An imported testing instrument was held to remain within the scope of the relevant exemption and Open General Licence entries because its additional measuring capability did not displace its primary, interrelated covered function. The analysis rejected the revenue's distinction, noting that the import policy specifically covered roundness testing machines and surface finish or roughness testing machines, and no breach of import control regulations was shown. On that basis, the denial of exemption and clearance was unjustified, the impugned order was set aside, and the importer obtained consequential relief. en-us Mon, 02 Sep 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85758 An imported testing instrument was held to remain within the scope of the relevant exemption and Open General Licence entries because its additional measuring capability did not displace its primary, interrelated covered function. The analysis rejected the revenue's distinction, noting that the import policy specifically covered roundness testing machines and surface finish or roughness testing machines, and no breach of import control regulations was shown. On that basis, the denial of exemption and clearance was unjustified, the impugned order was set aside, and the importer obtained consequential relief. Case-Laws Customs Mon, 02 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85758