https://www.taxtmi.com/caselaws?id=87070 An imported universal precision internal grinding machine was found entitled to concessional duty under Notification No. 154/86-Cus. because its catalogue showed that it could also perform surface grinding operations. The exemption entry covered precision surface grinding machines for tool-room use, and the machine's technical capabilities brought it within that description. The denial of benefit on the ground that it was only an internal grinding machine was rejected, and the exemption was allowed. en-us Fri, 01 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87070 An imported universal precision internal grinding machine was found entitled to concessional duty under Notification No. 154/86-Cus. because its catalogue showed that it could also perform surface grinding operations. The exemption entry covered precision surface grinding machines for tool-room use, and the machine's technical capabilities brought it within that description. The denial of benefit on the ground that it was only an internal grinding machine was rejected, and the exemption was allowed. Case-Laws Customs Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87070