https://www.taxtmi.com/caselaws?id=93305 Computer numerically controlled hydraulic presses, pipe and tube bending machines, special purpose metal-working machines and honing machines were treated as machine tools for exemption purposes under Notification No. 253/88. The only surviving departmental objection was that the goods were machines rather than machine tools, but that distinction was insufficient once their classification as machine tools was not otherwise disputed. Because machine tools are themselves machines, the exemption could not be denied on that ground alone. The exemption under Notification No. 253/88 was therefore held applicable to the assessee. en-us Wed, 15 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93305 Computer numerically controlled hydraulic presses, pipe and tube bending machines, special purpose metal-working machines and honing machines were treated as machine tools for exemption purposes under Notification No. 253/88. The only surviving departmental objection was that the goods were machines rather than machine tools, but that distinction was insufficient once their classification as machine tools was not otherwise disputed. Because machine tools are themselves machines, the exemption could not be denied on that ground alone. The exemption under Notification No. 253/88 was therefore held applicable to the assessee. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93305