https://www.taxtmi.com/caselaws?id=93540 An exemption notification allowing duty relief for "tools" used in manufacturing guided weapons was interpreted to include imported grinding and polishing machine tools classifiable under Heading 84.60. The Tribunal held that the term "tools" was not confined to Chapter 82 items, and there was nothing in the notification to exclude machine tools merely because they fell under a different tariff chapter. As the goods were used in the manufacture of guided weapons, the exemption applied and denial of customs duty relief was set aside in favour of the assessee. en-us Wed, 19 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93540 An exemption notification allowing duty relief for "tools" used in manufacturing guided weapons was interpreted to include imported grinding and polishing machine tools classifiable under Heading 84.60. The Tribunal held that the term "tools" was not confined to Chapter 82 items, and there was nothing in the notification to exclude machine tools merely because they fell under a different tariff chapter. As the goods were used in the manufacture of guided weapons, the exemption applied and denial of customs duty relief was set aside in favour of the assessee. Case-Laws Customs Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93540