https://www.taxtmi.com/caselaws?id=170158 Machinery imported for use in beer bottling was held outside the scope of the exemption for machinery used in the food processing industry. The exemption under Notification No. 125/86 applied only where the imported equipment was used for processing food articles, and beer was not treated as an article of food for that purpose. As the fully automatic labelling machine was intended for affixing labels on beer bottles, the benefit of the notification was denied. en-us Tue, 12 Oct 2010 00:00:00 +0530 Mon, 18 May 2015 14:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170158 Machinery imported for use in beer bottling was held outside the scope of the exemption for machinery used in the food processing industry. The exemption under Notification No. 125/86 applied only where the imported equipment was used for processing food articles, and beer was not treated as an article of food for that purpose. As the fully automatic labelling machine was intended for affixing labels on beer bottles, the benefit of the notification was denied. Case-Laws Customs Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170158