https://www.taxtmi.com/caselaws?id=86069 The Tribunal allowed the appeal, granting the benefit of Notification No. 47/89 to the additional devices imported with the Fully Automatic Labelling Machine. It held that these devices are essential components of the main machine, performing the same function of labelling bottles. The Tribunal emphasized that while interpretative rules can guide classification, the specific function and integration of the devices with the main machine were the primary factors for granting the notification benefit. Another member expressed a differing view on the applicability of interpretative rules for notifications but ultimately agreed with the conclusion. en-us Fri, 29 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86069 The Tribunal allowed the appeal, granting the benefit of Notification No. 47/89 to the additional devices imported with the Fully Automatic Labelling Machine. It held that these devices are essential components of the main machine, performing the same function of labelling bottles. The Tribunal emphasized that while interpretative rules can guide classification, the specific function and integration of the devices with the main machine were the primary factors for granting the notification benefit. Another member expressed a differing view on the applicability of interpretative rules for notifications but ultimately agreed with the conclusion. Case-Laws Customs Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86069