https://www.taxtmi.com/caselaws?id=87632 A beneficial exemption notification for specified textile machinery was construed liberally, so the Joint Air Splicer qualified for the concession even without the ancillary equipment mentioned in the notification. The ancillary equipment was treated as eligible when imported with the main machine, but its absence was not a mandatory condition defeating exemption for the Air Splicer itself. Because the notification was intended to promote exports and modernisation, denial of the benefit solely on the ground that ancillary equipment was not imported was not sustained. en-us Thu, 13 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 13:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87632 A beneficial exemption notification for specified textile machinery was construed liberally, so the Joint Air Splicer qualified for the concession even without the ancillary equipment mentioned in the notification. The ancillary equipment was treated as eligible when imported with the main machine, but its absence was not a mandatory condition defeating exemption for the Air Splicer itself. Because the notification was intended to promote exports and modernisation, denial of the benefit solely on the ground that ancillary equipment was not imported was not sustained. Case-Laws Customs Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87632