https://www.taxtmi.com/caselaws?id=116792 Needles used in stitching machines were treated as integral parts of those machines, so the exemption under Notification No. 11/97-Cus. was correctly extended to them. Fabric washer and fabric dryer imported by a knitwear unit were found to be industrial-type machinery rather than household or laundry washing machines, so reclassification under the industrial headings and the corresponding lower duty rate were upheld. The commentary notes that where the goods are shown to be parts covered by an exemption notification, or where their nature and end use support an industrial classification, the adopted exemption and classification will stand absent error. en-us Tue, 13 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116792 Needles used in stitching machines were treated as integral parts of those machines, so the exemption under Notification No. 11/97-Cus. was correctly extended to them. Fabric washer and fabric dryer imported by a knitwear unit were found to be industrial-type machinery rather than household or laundry washing machines, so reclassification under the industrial headings and the corresponding lower duty rate were upheld. The commentary notes that where the goods are shown to be parts covered by an exemption notification, or where their nature and end use support an industrial classification, the adopted exemption and classification will stand absent error. Case-Laws Customs Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116792