https://www.taxtmi.com/caselaws?id=86308 Imported second-hand pile cutting machine qualified for concessional duty under Notification No. 16/85-Cus. because the unchallenged Bill of Entry description, supported by the catalogue, showed the machine was suitable for shearing synthetic pile fabrics. The record further indicated that knitted fabrics fell within synthetic fabrics, so the goods answered the notification description. On that basis, the benefit of the notification was available and the denial of concessional duty was set aside. en-us Tue, 10 Dec 1996 00:00:00 +0530 Tue, 23 Aug 2011 18:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86308 Imported second-hand pile cutting machine qualified for concessional duty under Notification No. 16/85-Cus. because the unchallenged Bill of Entry description, supported by the catalogue, showed the machine was suitable for shearing synthetic pile fabrics. The record further indicated that knitted fabrics fell within synthetic fabrics, so the goods answered the notification description. On that basis, the benefit of the notification was available and the denial of concessional duty was set aside. Case-Laws Customs Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86308