https://www.taxtmi.com/caselaws?id=86519 Notification No. 181/87-Cus. granted partial exemption for parts required for initial setting, assembly or manufacture of specified articles, but excluded CNC systems and components of such systems. The imported A.C. Servo Motors and A.C. Servo Controls were used in a machine capable of conventional or CNC operation, and there was no material showing that they formed part of the CNC system itself. The distinction between a CNC system and a CNC-controlled version of a machine was treated as material. On that basis, the exclusion was not attracted and the exemption was available to the assessee. en-us Fri, 06 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 13:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86519 Notification No. 181/87-Cus. granted partial exemption for parts required for initial setting, assembly or manufacture of specified articles, but excluded CNC systems and components of such systems. The imported A.C. Servo Motors and A.C. Servo Controls were used in a machine capable of conventional or CNC operation, and there was no material showing that they formed part of the CNC system itself. The distinction between a CNC system and a CNC-controlled version of a machine was treated as material. On that basis, the exclusion was not attracted and the exemption was available to the assessee. Case-Laws Customs Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86519