https://www.taxtmi.com/caselaws?id=90959 The Tribunal upheld the lower appellate authority's decision, confirming that weighing machinery spares imported by the respondents were eligible for duty exemption under Notification 13/81-Cus. The weighing machinery was classified as capital goods essential for production and marketing activities in a 100% export-oriented unit, ensuring the respondents' entitlement to the exemption. The Revenue's argument against the classification of weighing machinery was rejected, emphasizing the integral role of these machines in the manufacturing process for export goods. en-us Mon, 19 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90959 The Tribunal upheld the lower appellate authority's decision, confirming that weighing machinery spares imported by the respondents were eligible for duty exemption under Notification 13/81-Cus. The weighing machinery was classified as capital goods essential for production and marketing activities in a 100% export-oriented unit, ensuring the respondents' entitlement to the exemption. The Revenue's argument against the classification of weighing machinery was rejected, emphasizing the integral role of these machines in the manufacturing process for export goods. Case-Laws Central Excise Mon, 19 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90959