https://www.taxtmi.com/caselaws?id=86278 Exemption under Notification No. 40/82-Cus. depended on the actual function of the imported article. A disc drive was treated as eligible because it reads and writes magnetized data on disks and performs the essential task of transcribing data onto data media in coded form. A disc pack, by itself, was not treated as machinery capable of performing that transcribing function and therefore did not satisfy the notification. The operative principle is that exemption follows the function performed by the goods, and the benefit cannot be extended to an item that does not itself carry out the notified activity. en-us Wed, 06 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86278 Exemption under Notification No. 40/82-Cus. depended on the actual function of the imported article. A disc drive was treated as eligible because it reads and writes magnetized data on disks and performs the essential task of transcribing data onto data media in coded form. A disc pack, by itself, was not treated as machinery capable of performing that transcribing function and therefore did not satisfy the notification. The operative principle is that exemption follows the function performed by the goods, and the benefit cannot be extended to an item that does not itself carry out the notified activity. Case-Laws Customs Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86278