https://www.taxtmi.com/caselaws?id=86957 Imported Machine Interface Programming Units treated as parts of a Horizontal Machining Centre were held eligible for concessional import treatment under Notification No. 179/80-Cus. The notification extended to parts of machines falling within the specified classification heading, and the benefit could not be refused merely because the part itself was argued to fall under a different heading. On the facts noted, the parent Horizontal Machining Centre was classifiable within the covered heading, and the importer had produced the required DGTD certificate. The denial of the notification benefit was accordingly set aside. en-us Wed, 07 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86957 Imported Machine Interface Programming Units treated as parts of a Horizontal Machining Centre were held eligible for concessional import treatment under Notification No. 179/80-Cus. The notification extended to parts of machines falling within the specified classification heading, and the benefit could not be refused merely because the part itself was argued to fall under a different heading. On the facts noted, the parent Horizontal Machining Centre was classifiable within the covered heading, and the importer had produced the required DGTD certificate. The denial of the notification benefit was accordingly set aside. Case-Laws Customs Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86957