https://www.taxtmi.com/caselaws?id=109983 Exemption under Notification No. 65/1994 was available for machinery installed in the importer's own factory for manufacture of fuel injection equipment, and the required installation certificate was admitted to be satisfied. The notification did not expressly exclude a machine that also performed cleaning operations. On that basis, the machine's dual use for cleaning did not justify denial of the exemption, and the benefit was allowed. en-us Fri, 22 Aug 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109983 Exemption under Notification No. 65/1994 was available for machinery installed in the importer's own factory for manufacture of fuel injection equipment, and the required installation certificate was admitted to be satisfied. The notification did not expressly exclude a machine that also performed cleaning operations. On that basis, the machine's dual use for cleaning did not justify denial of the exemption, and the benefit was allowed. Case-Laws Customs Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109983