https://www.taxtmi.com/caselaws?id=102474 The High Court ruled in favor of the importer, upholding the classification of the stapling machine as industrial for garment production. The court emphasized the machine's crucial role in the manufacturing process and aligned the import with the relevant policy and exceptions under the REP license. The manufacturer's need for the machine in garment production was deemed significant, leading to a decision in favor of the importer. The Revenue was directed to pay costs to the importer following the court's ruling. en-us Fri, 31 May 2002 00:00:00 +0530 Wed, 15 Feb 2012 10:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102474 The High Court ruled in favor of the importer, upholding the classification of the stapling machine as industrial for garment production. The court emphasized the machine's crucial role in the manufacturing process and aligned the import with the relevant policy and exceptions under the REP license. The manufacturer's need for the machine in garment production was deemed significant, leading to a decision in favor of the importer. The Revenue was directed to pay costs to the importer following the court's ruling. Case-Laws Customs Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102474