https://www.taxtmi.com/caselaws?id=109801 A refund claim under the Customs Act was discussed against a preliminary objection that the assessment order had not been challenged; the statutory argument advanced by the claimant was not accepted as sufficient to sustain maintainability. The imported machine was then tested against Notification No. 154/86-Cus., which applied only to a broach sharpening machine meeting specified dimensions and equipped with a hydraulically operated cross-slide for a flat broach grinder. On the catalogue and pamphlet, the machine did not satisfy those conditions, so it fell outside the notification and the exemption was unavailable. en-us Fri, 14 Feb 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109801 A refund claim under the Customs Act was discussed against a preliminary objection that the assessment order had not been challenged; the statutory argument advanced by the claimant was not accepted as sufficient to sustain maintainability. The imported machine was then tested against Notification No. 154/86-Cus., which applied only to a broach sharpening machine meeting specified dimensions and equipped with a hydraulically operated cross-slide for a flat broach grinder. On the catalogue and pamphlet, the machine did not satisfy those conditions, so it fell outside the notification and the exemption was unavailable. Case-Laws Customs Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109801