https://www.taxtmi.com/caselaws?id=86621 An imported machine was found to answer the description of a check weighing volumetric filler for purposes of Notification No. 125/86, because the customs officer's dock examination report so recorded and the catalogue and literature did not conclusively rebut that finding. The expert appraiser had not independently examined the goods, so the administrative view based only on catalogue material could not prevail over the examination report. Import licensing considerations were treated as irrelevant where the goods otherwise fell within the notification. The denial of concessional duty was therefore set aside and exemption was allowed. en-us Mon, 10 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86621 An imported machine was found to answer the description of a check weighing volumetric filler for purposes of Notification No. 125/86, because the customs officer's dock examination report so recorded and the catalogue and literature did not conclusively rebut that finding. The expert appraiser had not independently examined the goods, so the administrative view based only on catalogue material could not prevail over the examination report. Import licensing considerations were treated as irrelevant where the goods otherwise fell within the notification. The denial of concessional duty was therefore set aside and exemption was allowed. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86621