https://www.taxtmi.com/caselaws?id=248711 The exemption for an electronic paver finisher with sensor device under Notification No. 21/2002-Cus. applied only if the machine itself was capable of laying bituminous pavement of 7 metres and above. The product literature showed that the imported machine, without accessories, could lay only 3 to 6 metres, while the bolt-on extensions were separately ordered accessories. An accessory does not change the basic character of the machine, and exemption notifications must be construed strictly on their plain terms. On that basis, the imported machine was not entitled to the exemption. en-us Tue, 03 Jun 2014 00:00:00 +0530 Sat, 06 Dec 2014 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248711 The exemption for an electronic paver finisher with sensor device under Notification No. 21/2002-Cus. applied only if the machine itself was capable of laying bituminous pavement of 7 metres and above. The product literature showed that the imported machine, without accessories, could lay only 3 to 6 metres, while the bolt-on extensions were separately ordered accessories. An accessory does not change the basic character of the machine, and exemption notifications must be construed strictly on their plain terms. On that basis, the imported machine was not entitled to the exemption. Case-Laws Customs Tue, 03 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248711