https://www.taxtmi.com/caselaws?id=89738 The Tribunal dismissed the appeal, ruling that the benefit of Notification 390/86 for import of coffee machinery did not extend to all items collectively but only to individual machinery units specified in the notification. As each item of machinery had distinct functions and separate pricing, they could not be considered accessories to each other under the notification. The appellant's claim was denied as the items did not meet the criteria for accessory classification, leading to the dismissal of the appeal based on the strict interpretation of the notification's provisions. en-us Mon, 29 Sep 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89738 The Tribunal dismissed the appeal, ruling that the benefit of Notification 390/86 for import of coffee machinery did not extend to all items collectively but only to individual machinery units specified in the notification. As each item of machinery had distinct functions and separate pricing, they could not be considered accessories to each other under the notification. The appellant's claim was denied as the items did not meet the criteria for accessory classification, leading to the dismissal of the appeal based on the strict interpretation of the notification's provisions. Case-Laws Central Excise Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89738