https://www.taxtmi.com/caselaws?id=90743 The imported Elastograph qualified for concessional duty under Notification No. 104/90-Cus. because, on technical literature and expert certificates, it was shown to perform the same function as a Rheometer. Both machines were used to test the cure characteristics of rubber compound, so the notification was applied by functional identity rather than by a manufacturer-specific trade name. On that basis, the Elastograph was treated as the equivalent of the notified equipment and entitled to the concession, and the departmental challenge failed. en-us Thu, 05 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90743 The imported Elastograph qualified for concessional duty under Notification No. 104/90-Cus. because, on technical literature and expert certificates, it was shown to perform the same function as a Rheometer. Both machines were used to test the cure characteristics of rubber compound, so the notification was applied by functional identity rather than by a manufacturer-specific trade name. On that basis, the Elastograph was treated as the equivalent of the notified equipment and entitled to the concession, and the departmental challenge failed. Case-Laws Customs Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90743