https://www.taxtmi.com/caselaws?id=107788 Imported knitting, winding, compacting and dyeing machines used for knitting and processing fabrics for garment manufacture were treated as eligible for Notification No. 29/97-Cus. because the relevant manufacturing process was understood to commence with knitting of fabrics. The Tribunal view relied on an earlier decision that had already recognised such machines as covered by the notification when used in the garment manufacturing chain. No contrary authority was cited by the Revenue, and the Commissioner (Appeals) order was aligned with the settled interpretation. en-us Thu, 21 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107788 Imported knitting, winding, compacting and dyeing machines used for knitting and processing fabrics for garment manufacture were treated as eligible for Notification No. 29/97-Cus. because the relevant manufacturing process was understood to commence with knitting of fabrics. The Tribunal view relied on an earlier decision that had already recognised such machines as covered by the notification when used in the garment manufacturing chain. No contrary authority was cited by the Revenue, and the Commissioner (Appeals) order was aligned with the settled interpretation. Case-Laws Customs Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107788