https://www.taxtmi.com/caselaws?id=87158 An automatic internal cylindrical grinding machine was treated as covered by S. No. 27 of Notification No. 40/78 because the decisive factor was its essential function as an internal grinder for grinding internal grooves or tracks of bearing outer races. Its ability to grind different groove profiles, including cylindrical, radial or special shapes, did not take it outside the entry. The use of different dressers for varying groove profiles did not alter the machine's character, and the record supported that the imported machine was fitted only with a radial dresser. The denial of exemption was therefore unsustainable. en-us Mon, 12 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87158 An automatic internal cylindrical grinding machine was treated as covered by S. No. 27 of Notification No. 40/78 because the decisive factor was its essential function as an internal grinder for grinding internal grooves or tracks of bearing outer races. Its ability to grind different groove profiles, including cylindrical, radial or special shapes, did not take it outside the entry. The use of different dressers for varying groove profiles did not alter the machine's character, and the record supported that the imported machine was fitted only with a radial dresser. The denial of exemption was therefore unsustainable. Case-Laws Customs Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87158