https://www.taxtmi.com/caselaws?id=87145 The Tribunal rejected the Department's appeal, upholding the Order vacating show cause notices for importing "Hook and Eye Stitching Machine." It determined that "Hook and Eye Stitching Machines" and "Hook and Bar Setting Machines" are synonymous, performing the same function of fastening. The Tribunal concluded that the machines were covered under the relevant provisions, leading to the application of a concessional rate of duty. The decision was based on the analysis of definitions and functions, emphasizing the similarity between the machines despite the Department's arguments. en-us Fri, 11 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87145 The Tribunal rejected the Department's appeal, upholding the Order vacating show cause notices for importing "Hook and Eye Stitching Machine." It determined that "Hook and Eye Stitching Machines" and "Hook and Bar Setting Machines" are synonymous, performing the same function of fastening. The Tribunal concluded that the machines were covered under the relevant provisions, leading to the application of a concessional rate of duty. The decision was based on the analysis of definitions and functions, emphasizing the similarity between the machines despite the Department's arguments. Case-Laws Customs Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87145