https://www.taxtmi.com/caselaws?id=166590 Exemption under customs notifications depends on proof that the imported goods satisfy the notification's specific description and conditions. For the cloth drilling machine, the lower finding that it was a tool with a self-contained electric motor, and not an automatic machine, was left undisturbed, so exemption under Notification No. 41-Cus. dated 1-3-1978 was unavailable. For the cloth cutting machine, the record did not adequately correlate the imported model with Notification No. 46-Cus. dated 1-3-1978, and the challenge to classification and countervailing duty relief therefore failed. The Tribunal found no basis to interfere with the customs determinations, and the appeal failed in full. en-us Mon, 05 Sep 1983 00:00:00 +0530 Fri, 10 Oct 2014 18:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166590 Exemption under customs notifications depends on proof that the imported goods satisfy the notification's specific description and conditions. For the cloth drilling machine, the lower finding that it was a tool with a self-contained electric motor, and not an automatic machine, was left undisturbed, so exemption under Notification No. 41-Cus. dated 1-3-1978 was unavailable. For the cloth cutting machine, the record did not adequately correlate the imported model with Notification No. 46-Cus. dated 1-3-1978, and the challenge to classification and countervailing duty relief therefore failed. The Tribunal found no basis to interfere with the customs determinations, and the appeal failed in full. Case-Laws Customs Mon, 05 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166590