https://www.taxtmi.com/caselaws?id=86804 Machinery classifiable under sub-heading 8479.82 was held eligible for exemption under Notification No. 59/87 because the notification's entry extended not only to specified sub-headings but also separately to machinery used for the production of a commodity. The absence of an express reference to sub-heading 8479.82 did not defeat exemption where the equipment, on the manufacturing process recorded in the order-in-appeal, was used in the production process and served production of the commodity. On that basis, the exemption claim was accepted and the Revenue's challenge failed. en-us Fri, 23 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86804 Machinery classifiable under sub-heading 8479.82 was held eligible for exemption under Notification No. 59/87 because the notification's entry extended not only to specified sub-headings but also separately to machinery used for the production of a commodity. The absence of an express reference to sub-heading 8479.82 did not defeat exemption where the equipment, on the manufacturing process recorded in the order-in-appeal, was used in the production process and served production of the commodity. On that basis, the exemption claim was accepted and the Revenue's challenge failed. Case-Laws Customs Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86804