https://www.taxtmi.com/caselaws?id=88990 A composite imported machine combining facsimile and telephone answering functions was held eligible for customs exemption because each constituent component was separately covered by Notification No. 59/88-Cus. The exemption could not be denied merely because the notification did not expressly name the combined form, where the covered functions were present in one integrated article. The Tribunal treated the composite nature of the goods as immaterial to entitlement, since the notification already extended to both individual functions. The Revenue's challenge failed and the exemption benefit was upheld for the imported machine. en-us Thu, 05 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88990 A composite imported machine combining facsimile and telephone answering functions was held eligible for customs exemption because each constituent component was separately covered by Notification No. 59/88-Cus. The exemption could not be denied merely because the notification did not expressly name the combined form, where the covered functions were present in one integrated article. The Tribunal treated the composite nature of the goods as immaterial to entitlement, since the notification already extended to both individual functions. The Revenue's challenge failed and the exemption benefit was upheld for the imported machine. Case-Laws Customs Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88990