https://www.taxtmi.com/caselaws?id=90311 Customs exemption for wrapping machinery remained available where an imported high-speed automatic machine also performed forming and cutting functions. The machine's classification under the Customs Tariff as wrapping machinery established its essential character. Additional forming and cutting operations did not justify denying the exemption once the Department had classified the goods as wrapping machinery. The cited Tribunal approach supported this construction, and the Revenue's challenge to the exemption failed. en-us Tue, 23 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 10:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90311 Customs exemption for wrapping machinery remained available where an imported high-speed automatic machine also performed forming and cutting functions. The machine's classification under the Customs Tariff as wrapping machinery established its essential character. Additional forming and cutting operations did not justify denying the exemption once the Department had classified the goods as wrapping machinery. The cited Tribunal approach supported this construction, and the Revenue's challenge to the exemption failed. Case-Laws Customs Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90311