https://www.taxtmi.com/caselaws?id=188227 The imported fabric dyeing machine, together with its dye kitchen and accessories, was held to fall within the exemption entry because the evidence showed a composite system performing the required mixing, metering, dosing, heating and related dyeing functions. A contrary opinion based on a different machine and a separate dye kitchen concept was found unhelpful, as it did not examine the goods in question. On the record, the Textiles Committee clarification, SGS India report and expert technical opinion supported the view that the dye kitchen was an integral part of the machine. The exemption benefit could not therefore be denied, and the impugned order was set aside. en-us Tue, 02 Dec 2003 00:00:00 +0530 Tue, 22 Nov 2016 13:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188227 The imported fabric dyeing machine, together with its dye kitchen and accessories, was held to fall within the exemption entry because the evidence showed a composite system performing the required mixing, metering, dosing, heating and related dyeing functions. A contrary opinion based on a different machine and a separate dye kitchen concept was found unhelpful, as it did not examine the goods in question. On the record, the Textiles Committee clarification, SGS India report and expert technical opinion supported the view that the dye kitchen was an integral part of the machine. The exemption benefit could not therefore be denied, and the impugned order was set aside. Case-Laws Customs Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188227