https://www.taxtmi.com/caselaws?id=87417 An imported machine described in the catalogue as a wrapping machine was treated as classifiable under sub-heading 8422.40 for packing or wrapping machinery, and not as a form, fill and seal machine or mere parts. The record showed that it was imported as a complete machine in knocked down condition, and the absence of a separately supplied control panel did not justify denial of the classification claimed. On that basis, the conditions relied on for Serial No. 17 were found inapplicable, and the goods were considered eligible for concessional customs duty under Notification No. 125/86-Cus. en-us Fri, 10 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87417 An imported machine described in the catalogue as a wrapping machine was treated as classifiable under sub-heading 8422.40 for packing or wrapping machinery, and not as a form, fill and seal machine or mere parts. The record showed that it was imported as a complete machine in knocked down condition, and the absence of a separately supplied control panel did not justify denial of the classification claimed. On that basis, the conditions relied on for Serial No. 17 were found inapplicable, and the goods were considered eligible for concessional customs duty under Notification No. 125/86-Cus. Case-Laws Customs Fri, 10 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87417