https://www.taxtmi.com/caselaws?id=87416 Gravure printing cylinders used within the factory of production for printing purposes were covered by Notification No. 276/86 dated 24-4-1986, which extended exemption to gravure printing cylinders and lithographic plates under Heading 84.42 when so used. As the goods were found to be used within the factory and the Tribunal had followed the same view in a similar matter, the objection that the benefit could not extend to the goods in issue was rejected. The exemption was therefore applicable and the Revenue's appeal failed. en-us Thu, 09 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87416 Gravure printing cylinders used within the factory of production for printing purposes were covered by Notification No. 276/86 dated 24-4-1986, which extended exemption to gravure printing cylinders and lithographic plates under Heading 84.42 when so used. As the goods were found to be used within the factory and the Tribunal had followed the same view in a similar matter, the objection that the benefit could not extend to the goods in issue was rejected. The exemption was therefore applicable and the Revenue's appeal failed. Case-Laws Customs Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87416