https://www.taxtmi.com/caselaws?id=86174 A measuring machine was held eligible for exemption under the relevant customs notification because, when used with its supplied accessories, it could perform the listed measurements covered by the exemption entry. Earlier Tribunal rulings were treated as supporting the view that accessories form part of the machine's effective capability, and the product catalogue also indicated expandable measurement functions. The benefit could not be denied merely because the machine required accessories for full functionality. The impugned order was set aside and concessional duty benefit was allowed. en-us Mon, 20 Jan 1997 00:00:00 +0530 Wed, 10 Aug 2011 16:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86174 A measuring machine was held eligible for exemption under the relevant customs notification because, when used with its supplied accessories, it could perform the listed measurements covered by the exemption entry. Earlier Tribunal rulings were treated as supporting the view that accessories form part of the machine's effective capability, and the product catalogue also indicated expandable measurement functions. The benefit could not be denied merely because the machine required accessories for full functionality. The impugned order was set aside and concessional duty benefit was allowed. Case-Laws Customs Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86174