https://www.taxtmi.com/caselaws?id=371385 Sewing machine heads cleared without any electric motor or electrical control remained eligible for exemption under Notification No. 01/2011-CE, as amended. The exemption entry was applied on the basis that it excludes only sewing machines operated with electric motors, whether built-in or attachable. The relevant test was the condition in which the goods were cleared, and a groove in the fly wheel did not change their character or make them motor-operated. On that footing, the exemption could not be denied and the appellant was entitled to relief for the relevant period. en-us Wed, 26 Sep 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371385 Sewing machine heads cleared without any electric motor or electrical control remained eligible for exemption under Notification No. 01/2011-CE, as amended. The exemption entry was applied on the basis that it excludes only sewing machines operated with electric motors, whether built-in or attachable. The relevant test was the condition in which the goods were cleared, and a groove in the fly wheel did not change their character or make them motor-operated. On that footing, the exemption could not be denied and the appellant was entitled to relief for the relevant period. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371385