https://www.taxtmi.com/caselaws?id=166093 Silicone rubber sleeving imported in running lengths was held not to be a consumable item merely because it was less durable than some other materials, and it was not excluded on that basis from exemption. The Tribunal also rejected the objection that the goods were raw material, since the decisive point was that they were supplied in running length rather than cut to length. Reading the notification in light of the product's multifarious uses and its object, the Tribunal held that the term equipment was wide enough to cover the goods. Exemption under Notification No. 211/76-Cus. was therefore available and the appeal succeeded. en-us Wed, 20 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166093 Silicone rubber sleeving imported in running lengths was held not to be a consumable item merely because it was less durable than some other materials, and it was not excluded on that basis from exemption. The Tribunal also rejected the objection that the goods were raw material, since the decisive point was that they were supplied in running length rather than cut to length. Reading the notification in light of the product's multifarious uses and its object, the Tribunal held that the term equipment was wide enough to cover the goods. Exemption under Notification No. 211/76-Cus. was therefore available and the appeal succeeded. Case-Laws Central Excise Wed, 20 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166093