https://www.taxtmi.com/caselaws?id=89015 Sand testing equipment used in the manufacture of steel castings was treated as capital goods because its testing function was integral to moulding and directly affected the quality of the final castings. A narrow reading of the expression was rejected. The notification benefit was also not denied for want of a claim and bond at the moment of import, because the phrase "at the time of importation" was construed pragmatically and a reassessment request made before clearance was considered maintainable. The result was that the goods remained eligible for exemption and the claim was accepted before clearance. en-us Fri, 03 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89015 Sand testing equipment used in the manufacture of steel castings was treated as capital goods because its testing function was integral to moulding and directly affected the quality of the final castings. A narrow reading of the expression was rejected. The notification benefit was also not denied for want of a claim and bond at the moment of import, because the phrase "at the time of importation" was construed pragmatically and a reassessment request made before clearance was considered maintainable. The result was that the goods remained eligible for exemption and the claim was accepted before clearance. Case-Laws Customs Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89015