https://www.taxtmi.com/caselaws?id=91114 An imported de-soldering machine combining pick-and-place and de-soldering functions was treated as falling within Exemption Notification No. 96/91 because its constituent functions corresponded to listed items in the notification. Reading the notification as a whole and in ordinary commercial understanding, the machine was not excluded merely because it operated as a single combined unit. The department had not shown that it performed any additional function outside the covered entries. The refund claim was therefore to be reconsidered afresh by the adjudicating authority after hearing the importer. en-us Mon, 01 Dec 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91114 An imported de-soldering machine combining pick-and-place and de-soldering functions was treated as falling within Exemption Notification No. 96/91 because its constituent functions corresponded to listed items in the notification. Reading the notification as a whole and in ordinary commercial understanding, the machine was not excluded merely because it operated as a single combined unit. The department had not shown that it performed any additional function outside the covered entries. The refund claim was therefore to be reconsidered afresh by the adjudicating authority after hearing the importer. Case-Laws Central Excise Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91114