https://www.taxtmi.com/caselaws?id=89870 A composite machine may qualify for customs exemption where it performs two functions that are each separately exempted under the notification, and the notification does not clearly exclude the combined form. The tribunal noted that the imported dual-channel equipment carried out both EMG and EP functions, which were individually covered by the exemption table, and held that the absence of express naming of the combined machine did not defeat the exemption. The approach followed earlier tribunal reasoning on similar customs exemption language, treating the composite equipment as covered by the exempt constituent functions. en-us Thu, 17 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89870 A composite machine may qualify for customs exemption where it performs two functions that are each separately exempted under the notification, and the notification does not clearly exclude the combined form. The tribunal noted that the imported dual-channel equipment carried out both EMG and EP functions, which were individually covered by the exemption table, and held that the absence of express naming of the combined machine did not defeat the exemption. The approach followed earlier tribunal reasoning on similar customs exemption language, treating the composite equipment as covered by the exempt constituent functions. Case-Laws Customs Thu, 17 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89870