https://www.taxtmi.com/caselaws?id=89693 A tray-packer imported with aseptic packaging machinery qualified for Notification No. 125/86-Cus. because the equipment operated as one synchronised production chain for milk packaging. Although the tray-packer was separately described and worked after primary packing, the record showed it protected packed cartons from dust and moisture and was adapted to international pallet standards. The notification benefit could not be denied merely on separate description when the machinery set was functionally integrated for the same exempted process. The tray-packer was therefore treated as part of the aseptic packaging machinery and the concession applied to the entire set. en-us Fri, 22 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89693 A tray-packer imported with aseptic packaging machinery qualified for Notification No. 125/86-Cus. because the equipment operated as one synchronised production chain for milk packaging. Although the tray-packer was separately described and worked after primary packing, the record showed it protected packed cartons from dust and moisture and was adapted to international pallet standards. The notification benefit could not be denied merely on separate description when the machinery set was functionally integrated for the same exempted process. The tray-packer was therefore treated as part of the aseptic packaging machinery and the concession applied to the entire set. Case-Laws Customs Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89693