https://www.taxtmi.com/caselaws?id=88870 Notification No. 159/86-Cus. granted concessional customs duty to specified goods used in the manufacture and processing of gem and jewellery, subject to prescribed conditions. The expression "sawing machines" in serial number 58 was broad enough to include modern laser-based diamond sawing machines, and the separate reference elsewhere in the notification to laser drilling machines did not narrow that entry. As the imported machine was used for the notified purpose and the other conditions were satisfied, it qualified for exemption under the notification, and the Revenue's challenge failed. en-us Mon, 01 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88870 Notification No. 159/86-Cus. granted concessional customs duty to specified goods used in the manufacture and processing of gem and jewellery, subject to prescribed conditions. The expression "sawing machines" in serial number 58 was broad enough to include modern laser-based diamond sawing machines, and the separate reference elsewhere in the notification to laser drilling machines did not narrow that entry. As the imported machine was used for the notified purpose and the other conditions were satisfied, it qualified for exemption under the notification, and the Revenue's challenge failed. Case-Laws Customs Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88870