https://www.taxtmi.com/caselaws?id=337834 Spinnerets imported for use in synthetic fibre manufacture were treated as equipment used in the spinning process and, on that basis, were covered by the concessional customs duty entry for machinery or equipment used in manmade or synthetic fibre or yarn industries under Notification No. 21/2002-Cus. The Tribunal applied the notification's coverage of relevant machinery and equipment and the ordinary meaning of spinneret as an instrument for forming continuous manmade filaments. The denial of concessional duty was therefore unsustainable, and the imports were held eligible for the notification benefit. en-us Thu, 29 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337834 Spinnerets imported for use in synthetic fibre manufacture were treated as equipment used in the spinning process and, on that basis, were covered by the concessional customs duty entry for machinery or equipment used in manmade or synthetic fibre or yarn industries under Notification No. 21/2002-Cus. The Tribunal applied the notification's coverage of relevant machinery and equipment and the ordinary meaning of spinneret as an instrument for forming continuous manmade filaments. The denial of concessional duty was therefore unsustainable, and the imports were held eligible for the notification benefit. Case-Laws Customs Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337834