https://www.taxtmi.com/caselaws?id=95455 Imported equipment capable of logic analysis may qualify for exemption under Notification No. 80/87-Cus. when it satisfies the prescribed tariff and institutional conditions, even if commercial documents describe it as a micro processor development system. The descriptive label in the purchase order, invoice and consignment papers is not conclusive where catalogue and technical material show logic analysis functions. The lower authorities' failure to address that technical evidence rendered the denial unsustainable, and the goods were treated as falling within the omnibus entry for logic trouble shooting equipment. en-us Tue, 30 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 15:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95455 Imported equipment capable of logic analysis may qualify for exemption under Notification No. 80/87-Cus. when it satisfies the prescribed tariff and institutional conditions, even if commercial documents describe it as a micro processor development system. The descriptive label in the purchase order, invoice and consignment papers is not conclusive where catalogue and technical material show logic analysis functions. The lower authorities' failure to address that technical evidence rendered the denial unsustainable, and the goods were treated as falling within the omnibus entry for logic trouble shooting equipment. Case-Laws Customs Tue, 30 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95455