https://www.taxtmi.com/caselaws?id=121752 Imported crushing equipment was examined for exemption eligibility by its functional character rather than by separating individual components. The plant was found to operate as one integrated unit, with the jaw crusher only preparing feed for the cone crusher and the cone crusher producing the final product. Supporting technical certificates, including one from the Ministry of Surface Transport and another from an IIT professor, were treated as relevant evidence. On that basis, the imported Scorpion 2000 mobile crushing plant was treated as a cone type crushing plant and held eligible for exemption under Notification No. 20/99-Cus. en-us Fri, 25 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 10:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121752 Imported crushing equipment was examined for exemption eligibility by its functional character rather than by separating individual components. The plant was found to operate as one integrated unit, with the jaw crusher only preparing feed for the cone crusher and the cone crusher producing the final product. Supporting technical certificates, including one from the Ministry of Surface Transport and another from an IIT professor, were treated as relevant evidence. On that basis, the imported Scorpion 2000 mobile crushing plant was treated as a cone type crushing plant and held eligible for exemption under Notification No. 20/99-Cus. Case-Laws Customs Fri, 25 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121752