https://www.taxtmi.com/caselaws?id=86617 The appellate tribunal allowed the appeal concerning the rejection of the appellant's claim for benefits under Notification No. 45/85 for importing machinery for wristwatch manufacturing. Relying on a previous judgment by the Madras High Court, the tribunal held that the imported machines, although not exclusively for horological purposes, were eligible under the notification as they were used in wristwatch production. The impugned order was set aside, and the appellants were granted relief, subject to fulfilling the remaining notification requirements. en-us Thu, 06 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 10:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86617 The appellate tribunal allowed the appeal concerning the rejection of the appellant's claim for benefits under Notification No. 45/85 for importing machinery for wristwatch manufacturing. Relying on a previous judgment by the Madras High Court, the tribunal held that the imported machines, although not exclusively for horological purposes, were eligible under the notification as they were used in wristwatch production. The impugned order was set aside, and the appellants were granted relief, subject to fulfilling the remaining notification requirements. Case-Laws Customs Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86617