https://www.taxtmi.com/caselaws?id=105864 A tool room precision co-ordinate jig boring machine remained eligible for customs exemption even though it could also perform drilling and milling. The Tribunal held that additional functions do not disqualify a machine from a notification entry unless those functions are shown to be equally principal and to take the machine outside the notified description. Applying that principle, it found no sufficient material to treat drilling and milling as equally important to jig boring in the machine under consideration. The exemption was upheld and the departmental challenge failed. en-us Tue, 29 Dec 1998 00:00:00 +0530 Sat, 10 Mar 2012 12:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105864 A tool room precision co-ordinate jig boring machine remained eligible for customs exemption even though it could also perform drilling and milling. The Tribunal held that additional functions do not disqualify a machine from a notification entry unless those functions are shown to be equally principal and to take the machine outside the notified description. Applying that principle, it found no sufficient material to treat drilling and milling as equally important to jig boring in the machine under consideration. The exemption was upheld and the departmental challenge failed. Case-Laws Customs Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105864