https://www.taxtmi.com/caselaws?id=271349 A CNC-based laser drilling machine was treated as falling within the Open General Licence entry for ultrasound/laser drilling machinery because its essential operating function remained laser drilling, even though it also performed diamond processing tasks such as sawing, kerfing and drilling. The broader wording of Notification No. 159/86-Cus for "ultrasonic or laser drilling machine" was read as covering all variants of laser drilling machines, especially where the legislature used a separate, narrower description for CNC or microprocessor laser faceting machines. On that generic-description approach, the machine was held eligible for OGL coverage and customs exemption. en-us Tue, 24 Nov 2015 00:00:00 +0530 Wed, 19 Oct 2016 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271349 A CNC-based laser drilling machine was treated as falling within the Open General Licence entry for ultrasound/laser drilling machinery because its essential operating function remained laser drilling, even though it also performed diamond processing tasks such as sawing, kerfing and drilling. The broader wording of Notification No. 159/86-Cus for "ultrasonic or laser drilling machine" was read as covering all variants of laser drilling machines, especially where the legislature used a separate, narrower description for CNC or microprocessor laser faceting machines. On that generic-description approach, the machine was held eligible for OGL coverage and customs exemption. Case-Laws Customs Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271349