https://www.taxtmi.com/caselaws?id=166599 The Tribunal allowed the appeal in the case concerning the interpretation of Notification No. 49 dated 1-3-1978 for a concessional rate of duty. It was determined that the Goulder Mikron Make 2A Rolling Gear Tester functioned as a Gear Eccentricity Tester based on technical evidence, manufacturer's certificate, and DGTD clarification. The Tribunal found that the machine met the criteria specified in the notification, leading to the setting aside of the impugned order and reassessment at a lower duty rate. en-us Tue, 05 Jul 1983 00:00:00 +0530 Sat, 11 Oct 2014 11:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166599 The Tribunal allowed the appeal in the case concerning the interpretation of Notification No. 49 dated 1-3-1978 for a concessional rate of duty. It was determined that the Goulder Mikron Make 2A Rolling Gear Tester functioned as a Gear Eccentricity Tester based on technical evidence, manufacturer's certificate, and DGTD clarification. The Tribunal found that the machine met the criteria specified in the notification, leading to the setting aside of the impugned order and reassessment at a lower duty rate. Case-Laws Customs Tue, 05 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166599