https://www.taxtmi.com/caselaws?id=86036 Imported hypoid gear testers remained within the scope of Notification No. 49/78 where the equipment was described as a hypoid bevel gear tester and the technical material showed hypoid to be one variety of bevel gear. The description as a bevel gear tester did not exclude the goods from the notified category of hypoid gear tester, and the narrower distinction drawn by the lower authority was not sustainable. The imported equipment was therefore treated as covered by the notification and eligible for concessional exemption. en-us Fri, 25 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86036 Imported hypoid gear testers remained within the scope of Notification No. 49/78 where the equipment was described as a hypoid bevel gear tester and the technical material showed hypoid to be one variety of bevel gear. The description as a bevel gear tester did not exclude the goods from the notified category of hypoid gear tester, and the narrower distinction drawn by the lower authority was not sustainable. The imported equipment was therefore treated as covered by the notification and eligible for concessional exemption. Case-Laws Customs Fri, 25 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86036