https://www.taxtmi.com/caselaws?id=89147 An exemption entry referring to a superfinishing machine "capable of achieving" a specified roughness average range is satisfied where the imported machine can attain that notified finish, even if it is also capable of producing a better surface finish. The operative test is capability to achieve the prescribed range, not confinement exclusively to that range. On the facts, the machine's ability to achieve 0.03 Ra necessarily meant it could achieve the lesser finish within the notified 0.05 Ra to 0.1 Ra range, so it fell within Notification No. 154/86-Cus. and qualified for exemption. en-us Wed, 05 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89147 An exemption entry referring to a superfinishing machine "capable of achieving" a specified roughness average range is satisfied where the imported machine can attain that notified finish, even if it is also capable of producing a better surface finish. The operative test is capability to achieve the prescribed range, not confinement exclusively to that range. On the facts, the machine's ability to achieve 0.03 Ra necessarily meant it could achieve the lesser finish within the notified 0.05 Ra to 0.1 Ra range, so it fell within Notification No. 154/86-Cus. and qualified for exemption. Case-Laws Customs Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89147