https://www.taxtmi.com/caselaws?id=87698 An incircuit testing machine designed for PCB testing remained within the relevant import description despite operating with computer software support. The functional character of the equipment as a testing machine was not lost merely because technological development required computer assistance, and import policy was to be read in a manner that accommodates technical progress rather than a rigid static interpretation. On that reasoning, the machine was treated as eligible for import under OGL and for the benefit of Notification No. 104/90. en-us Tue, 16 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87698 An incircuit testing machine designed for PCB testing remained within the relevant import description despite operating with computer software support. The functional character of the equipment as a testing machine was not lost merely because technological development required computer assistance, and import policy was to be read in a manner that accommodates technical progress rather than a rigid static interpretation. On that reasoning, the machine was treated as eligible for import under OGL and for the benefit of Notification No. 104/90. Case-Laws Customs Tue, 16 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87698