https://www.taxtmi.com/caselaws?id=106938 The case involved a dispute over the interpretation of "Form Fill Seal Machine/Machines" for concessional duty on polyethylene imports under Notification No. 171/90. The Commissioner held that only a single machine qualified for the benefit, questioning compliance and rejecting the limitation defense. The Tribunal ruled in favor of the appellant, emphasizing the machinery's function over structure, and upheld the limitation argument. The Tribunal dismissed the Revenue's appeal, determining that a set of machines also met the notification's requirements. en-us Thu, 19 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 14:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106938 The case involved a dispute over the interpretation of "Form Fill Seal Machine/Machines" for concessional duty on polyethylene imports under Notification No. 171/90. The Commissioner held that only a single machine qualified for the benefit, questioning compliance and rejecting the limitation defense. The Tribunal ruled in favor of the appellant, emphasizing the machinery's function over structure, and upheld the limitation argument. The Tribunal dismissed the Revenue's appeal, determining that a set of machines also met the notification's requirements. Case-Laws Customs Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106938