https://www.taxtmi.com/caselaws?id=94836 Imported goods described in customs documents as complete machines were assessed by reference to the entire record, including technical material, project correspondence and integration with the coke oven battery. The majority held that document descriptions were not conclusive where the functional character showed that only components were imported for initial setting up of an integrated system. On that basis, the goods were treated as parts and accessories eligible for concessional duty under Notification No. 155/86-Cus. dated 01.03.1986. A dissenting view held that the contemporaneous import documents showed complete machines with accessories and that exemption was unavailable. en-us Mon, 21 Feb 2000 00:00:00 +0530 Mon, 05 Dec 2011 11:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94836 Imported goods described in customs documents as complete machines were assessed by reference to the entire record, including technical material, project correspondence and integration with the coke oven battery. The majority held that document descriptions were not conclusive where the functional character showed that only components were imported for initial setting up of an integrated system. On that basis, the goods were treated as parts and accessories eligible for concessional duty under Notification No. 155/86-Cus. dated 01.03.1986. A dissenting view held that the contemporaneous import documents showed complete machines with accessories and that exemption was unavailable. Case-Laws Customs Mon, 21 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94836