https://www.taxtmi.com/caselaws?id=128127 An exemption notification for garment-manufacturing machinery was interpreted to cover machines used in the integrated manufacturing process, including knitting machinery. The imported circular knitting machine was found to be required for garment production and therefore within the scope of the exemption from additional customs duty under Notification No. 29/97 dated 01.04.1997. On that basis, the exemption was upheld and the Revenue's challenge failed, sustaining the appellate order granting relief. en-us Thu, 20 Aug 2009 00:00:00 +0530 Fri, 29 Mar 2013 12:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128127 An exemption notification for garment-manufacturing machinery was interpreted to cover machines used in the integrated manufacturing process, including knitting machinery. The imported circular knitting machine was found to be required for garment production and therefore within the scope of the exemption from additional customs duty under Notification No. 29/97 dated 01.04.1997. On that basis, the exemption was upheld and the Revenue's challenge failed, sustaining the appellate order granting relief. Case-Laws Customs Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128127