https://www.taxtmi.com/caselaws?id=86309 Notification No. 125/86-Cus. was construed on its plain language, and Sl. No. 25 was held to apply only to filling and top sealing machines for thermo-formed trays. A GASTI filling and aluminium lid sealing machine for thermo-formed cups did not fall within that entry, especially because cup-sealing machines were brought into exemption only by a later separate entry and the imported machine was not shown to be capable of top sealing trays. The exemption benefit was therefore denied. en-us Mon, 16 Dec 1996 00:00:00 +0530 Tue, 23 Aug 2011 18:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86309 Notification No. 125/86-Cus. was construed on its plain language, and Sl. No. 25 was held to apply only to filling and top sealing machines for thermo-formed trays. A GASTI filling and aluminium lid sealing machine for thermo-formed cups did not fall within that entry, especially because cup-sealing machines were brought into exemption only by a later separate entry and the imported machine was not shown to be capable of top sealing trays. The exemption benefit was therefore denied. Case-Laws Customs Mon, 16 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86309