https://www.taxtmi.com/caselaws?id=203521 An imported machine performing both embroidery and quilting functions was held eligible for customs exemption because the notification covered embroidery machines separately, and Board clarification allowed the principal function to determine eligibility. The existence of an additional quilting function did not justify denial where the main embroidery function fell within the notified entry, so the exemption was admissible and the denial of benefit was unsustainable. en-us Wed, 16 Mar 2011 00:00:00 +0530 Wed, 14 Aug 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203521 An imported machine performing both embroidery and quilting functions was held eligible for customs exemption because the notification covered embroidery machines separately, and Board clarification allowed the principal function to determine eligibility. The existence of an additional quilting function did not justify denial where the main embroidery function fell within the notified entry, so the exemption was admissible and the denial of benefit was unsustainable. Case-Laws Customs Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203521