https://www.taxtmi.com/caselaws?id=3631 The Tribunal rejected the Revenue's appeal, affirming the importer's eligibility for exemption under Notification Nos. 21/2002-Cus. and 6/2006-C.E. for industrial sewing machines. The Commissioner (Appeals) granted the exemption, ruling that the machines did not have inbuilt motors as they could be separated from the sewing head. Citing a Madras High Court judgment, the Tribunal emphasized the distinction between inbuilt and externally connected motors, ultimately upholding the decision to grant the exemption based on the machines not meeting the criteria of a complete unit fit for their designed service. en-us Mon, 08 Oct 2007 00:00:00 +0530 Mon, 28 Apr 2008 22:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3631 The Tribunal rejected the Revenue's appeal, affirming the importer's eligibility for exemption under Notification Nos. 21/2002-Cus. and 6/2006-C.E. for industrial sewing machines. The Commissioner (Appeals) granted the exemption, ruling that the machines did not have inbuilt motors as they could be separated from the sewing head. Citing a Madras High Court judgment, the Tribunal emphasized the distinction between inbuilt and externally connected motors, ultimately upholding the decision to grant the exemption based on the machines not meeting the criteria of a complete unit fit for their designed service. Case-Laws Customs Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3631