https://www.taxtmi.com/caselaws?id=86236 A form, fill and seal machine with gas flushing facility but without vacuumising equipment was treated as covered by the exemption entry because the accessories were construed as alternative modes of use. The word "and" in the notification was read disjunctively as "or" in light of the scheme and earlier Tribunal decisions, and the later amendment reinforced that either accessory, or both, could qualify. On that construction, the machine was eligible for exemption under the relevant customs notification. en-us Tue, 23 Jul 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86236 A form, fill and seal machine with gas flushing facility but without vacuumising equipment was treated as covered by the exemption entry because the accessories were construed as alternative modes of use. The word "and" in the notification was read disjunctively as "or" in light of the scheme and earlier Tribunal decisions, and the later amendment reinforced that either accessory, or both, could qualify. On that construction, the machine was eligible for exemption under the relevant customs notification. Case-Laws Customs Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86236