https://www.taxtmi.com/caselaws?id=86445 The Tribunal allowed the Revenue's appeal, setting aside the Collector's order. The case involved a dispute over the classification of an imported Supervac Vacuum Packaging Machine and the eligibility for exemption benefits under Notification No. 125/86 and Notification No. 87/88. The importers claimed the machine was for Research & Development (R&D) purposes, not for processing/packaging food articles. However, the Tribunal found that the importers' use of the machine solely for R&D did not align with the requirement of importing goods for processing/packaging of food articles to qualify for the exemption benefits. en-us Fri, 21 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86445 The Tribunal allowed the Revenue's appeal, setting aside the Collector's order. The case involved a dispute over the classification of an imported Supervac Vacuum Packaging Machine and the eligibility for exemption benefits under Notification No. 125/86 and Notification No. 87/88. The importers claimed the machine was for Research & Development (R&D) purposes, not for processing/packaging food articles. However, the Tribunal found that the importers' use of the machine solely for R&D did not align with the requirement of importing goods for processing/packaging of food articles to qualify for the exemption benefits. Case-Laws Customs Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86445