https://www.taxtmi.com/caselaws?id=87557 The Tribunal allowed the appeals concerning the interpretation of Notification No. 154/86-Cus. for the import of an Automatic Gear Tooth Rounding and Deburring machine. It held that the machine imported by the appellant fell under the categories specified in the notification, entitling it to the concessional rate of duty. The Tribunal emphasized that the machine's ability to perform additional functions did not disqualify it from the benefits under the notification. As a result, the impugned orders were set aside, and the appellant was granted the favorable duty rate as per the notification's provisions. en-us Fri, 29 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87557 The Tribunal allowed the appeals concerning the interpretation of Notification No. 154/86-Cus. for the import of an Automatic Gear Tooth Rounding and Deburring machine. It held that the machine imported by the appellant fell under the categories specified in the notification, entitling it to the concessional rate of duty. The Tribunal emphasized that the machine's ability to perform additional functions did not disqualify it from the benefits under the notification. As a result, the impugned orders were set aside, and the appellant was granted the favorable duty rate as per the notification's provisions. Case-Laws Customs Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87557