https://www.taxtmi.com/caselaws?id=90588 Imported air-conditioning equipment qualified for exemption only if, on the technical material and surrounding facts, it could be shown to be a specially designed and integral component of the specified machine. The notification required proof that the goods were required for setting up or assembling the machine and that they formed part of its functional whole. On the record, the equipment was found to maintain the temperature and controlled environment needed for the machine's hydraulic and electronic systems, and was treated as tailor-made rather than a general-purpose unit. The exemption benefit under Notification No. 155/86-Cus. was therefore available. en-us Thu, 02 Jan 1997 00:00:00 +0530 Mon, 10 Oct 2011 11:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90588 Imported air-conditioning equipment qualified for exemption only if, on the technical material and surrounding facts, it could be shown to be a specially designed and integral component of the specified machine. The notification required proof that the goods were required for setting up or assembling the machine and that they formed part of its functional whole. On the record, the equipment was found to maintain the temperature and controlled environment needed for the machine's hydraulic and electronic systems, and was treated as tailor-made rather than a general-purpose unit. The exemption benefit under Notification No. 155/86-Cus. was therefore available. Case-Laws Customs Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90588