https://www.taxtmi.com/caselaws?id=91149 Machine classification turned on its design and overall functional capability, not its description alone: the imported gear tooth chamfering machine was treated as a multi-function machine because it could chamfer, deburr and tooth-round with different cams, so Open General Licence clearance and exemption under Notification No. 154/86-Cus. were denied. However, because there was no finding of mala fide or misdeclaration and the importer relied on the manufacturer's own description, confiscation and penalty were held unjustified and set aside. The exemption notification was construed strictly and was not extended to a machine capable of multiple functions. en-us Mon, 16 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91149 Machine classification turned on its design and overall functional capability, not its description alone: the imported gear tooth chamfering machine was treated as a multi-function machine because it could chamfer, deburr and tooth-round with different cams, so Open General Licence clearance and exemption under Notification No. 154/86-Cus. were denied. However, because there was no finding of mala fide or misdeclaration and the importer relied on the manufacturer's own description, confiscation and penalty were held unjustified and set aside. The exemption notification was construed strictly and was not extended to a machine capable of multiple functions. Case-Laws Customs Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91149