https://www.taxtmi.com/caselaws?id=86620 High speed multiple needle sewing machines were treated as falling within the plain and general wording of the relevant exemption notification and import policy. Although they were technically distinct from chain stitch and lock stitch machines, the decisive point was that the goods matched the broad description used in the instrument. The Tribunal held that the expression could not be narrowed by reference to separately listed specialised categories, so the benefit could not be denied on that basis. The impugned denial of exemption and import benefit was therefore set aside, and the importer obtained the claimed relief. en-us Fri, 07 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86620 High speed multiple needle sewing machines were treated as falling within the plain and general wording of the relevant exemption notification and import policy. Although they were technically distinct from chain stitch and lock stitch machines, the decisive point was that the goods matched the broad description used in the instrument. The Tribunal held that the expression could not be narrowed by reference to separately listed specialised categories, so the benefit could not be denied on that basis. The impugned denial of exemption and import benefit was therefore set aside, and the importer obtained the claimed relief. Case-Laws Customs Fri, 07 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86620