https://www.taxtmi.com/caselaws?id=108445 The case involved the interpretation of Notification No. 56/88-Cus. regarding the exemption for LSI/VLSI testers. The core issue was whether the goods needed to be used by manufacturers of goods falling under Chapter 85.42 to avail the exemption. The majority decision upheld the interpretation that the goods should be required for such manufacture, not necessarily used by the manufacturer. The appeal by the Revenue was dismissed, affirming the Commissioner (Appeals) order. A dissenting opinion by the Member (Technical) argued for a stricter interpretation but was overruled. en-us Tue, 11 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 15:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108445 The case involved the interpretation of Notification No. 56/88-Cus. regarding the exemption for LSI/VLSI testers. The core issue was whether the goods needed to be used by manufacturers of goods falling under Chapter 85.42 to avail the exemption. The majority decision upheld the interpretation that the goods should be required for such manufacture, not necessarily used by the manufacturer. The appeal by the Revenue was dismissed, affirming the Commissioner (Appeals) order. A dissenting opinion by the Member (Technical) argued for a stricter interpretation but was overruled. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108445