https://www.taxtmi.com/caselaws?id=166087 The Tribunal, in a majority decision, interpreted entry 58 of Notification No. 118/80-Cus to allow imported machines, capable of performing one or more functions listed, to benefit from a lower duty rate. The Tribunal considered the legislative intent, statutory interpretation principles, and subsequent clarificatory amendments, allowing for a broader interpretation of the entry. This decision favored the appellants, granting them the benefit of the lower duty rate. The case highlights the importance of legislative intent and the impact of subsequent amendments on the application of legal provisions. en-us Fri, 13 May 1983 00:00:00 +0530 Mon, 25 Aug 2014 14:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166087 The Tribunal, in a majority decision, interpreted entry 58 of Notification No. 118/80-Cus to allow imported machines, capable of performing one or more functions listed, to benefit from a lower duty rate. The Tribunal considered the legislative intent, statutory interpretation principles, and subsequent clarificatory amendments, allowing for a broader interpretation of the entry. This decision favored the appellants, granting them the benefit of the lower duty rate. The case highlights the importance of legislative intent and the impact of subsequent amendments on the application of legal provisions. Case-Laws Customs Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166087