https://www.taxtmi.com/caselaws?id=87404 Imported doctors blades were treated as component parts intended for use in paper-making machinery, and the exemption under Notification No. 156/86-Cus. was applied on that basis. The notification covered paper-making machinery and its component parts, and the evidence of end use, including product literature and technical material, outweighed the contrary description in the import invoice. On that reasoning, the blades qualified for concessional treatment and the Revenue's challenge failed. en-us Fri, 19 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87404 Imported doctors blades were treated as component parts intended for use in paper-making machinery, and the exemption under Notification No. 156/86-Cus. was applied on that basis. The notification covered paper-making machinery and its component parts, and the evidence of end use, including product literature and technical material, outweighed the contrary description in the import invoice. On that reasoning, the blades qualified for concessional treatment and the Revenue's challenge failed. Case-Laws Customs Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87404