https://www.taxtmi.com/caselaws?id=87425 The exemption under Notification No. 59/87-Cus. depended on whether the imported Signing Machine was used in the production of film rolls. Production was treated as a composite process extending beyond a single operation and covering interconnected stages that made the goods marketable. Because the machine performed DX coding and imprinting as part of the sequence from jumbo rolls through slitting, perforation, spooling, capping and packing, it was regarded as integral to production. The machine therefore qualified as machinery used for the production of film rolls, and the exemption was available. en-us Sat, 18 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87425 The exemption under Notification No. 59/87-Cus. depended on whether the imported Signing Machine was used in the production of film rolls. Production was treated as a composite process extending beyond a single operation and covering interconnected stages that made the goods marketable. Because the machine performed DX coding and imprinting as part of the sequence from jumbo rolls through slitting, perforation, spooling, capping and packing, it was regarded as integral to production. The machine therefore qualified as machinery used for the production of film rolls, and the exemption was available. Case-Laws Customs Sat, 18 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87425