https://www.taxtmi.com/caselaws?id=116530 Machinery used in the production process of a commodity was treated as eligible for exemption under Serial No. 50 of Notification No. 59/87. The imported agitator system was used in the anaerobic stage of methane production, and the tribunal applied an earlier ruling extending the same exemption to an agitator system used for production of a commodity. As the notification created a distinct exempt category for machinery used in production, the claim was accepted and the authorities' rejection was set aside. en-us Fri, 02 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 13:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116530 Machinery used in the production process of a commodity was treated as eligible for exemption under Serial No. 50 of Notification No. 59/87. The imported agitator system was used in the anaerobic stage of methane production, and the tribunal applied an earlier ruling extending the same exemption to an agitator system used for production of a commodity. As the notification created a distinct exempt category for machinery used in production, the claim was accepted and the authorities' rejection was set aside. Case-Laws Customs Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116530