https://www.taxtmi.com/caselaws?id=113576 Imported machinery qualified for the customs notification only if it itself produced a marketable commodity. The Auto Clipping Machine merely clipped and sealed pleated filter paper, and the resulting item was not commercially saleable as goods or wares. On that reasoning, the machine did not satisfy the production-of-commodities condition, and the import concession under Notification No. 11/97-Cus. was denied. The cited precedents were distinguished because the decisive test remained whether the machine directly produced a commodity capable of market sale. en-us Thu, 17 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 18:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113576 Imported machinery qualified for the customs notification only if it itself produced a marketable commodity. The Auto Clipping Machine merely clipped and sealed pleated filter paper, and the resulting item was not commercially saleable as goods or wares. On that reasoning, the machine did not satisfy the production-of-commodities condition, and the import concession under Notification No. 11/97-Cus. was denied. The cited precedents were distinguished because the decisive test remained whether the machine directly produced a commodity capable of market sale. Case-Laws Customs Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113576