https://www.taxtmi.com/caselaws?id=90989 A Turret Punch Press was examined for classification under Notification No. 154/86-Cus. The technical literature showed it differed materially from a mechanical press because it uses multiple punch and die sets, enables rapid turret rotation for varied operations, and may be fitted with CNC control. The later amendment in Notification No. 394/86-Cus., which expressly excluded CNC machines, indicated that the original notification did not exclude such equipment. On that technical basis, the imported machine was not treated as a mechanical press, and the classification challenge by Revenue failed. en-us Fri, 07 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90989 A Turret Punch Press was examined for classification under Notification No. 154/86-Cus. The technical literature showed it differed materially from a mechanical press because it uses multiple punch and die sets, enables rapid turret rotation for varied operations, and may be fitted with CNC control. The later amendment in Notification No. 394/86-Cus., which expressly excluded CNC machines, indicated that the original notification did not exclude such equipment. On that technical basis, the imported machine was not treated as a mechanical press, and the classification challenge by Revenue failed. Case-Laws Customs Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90989