https://www.taxtmi.com/caselaws?id=375064 Imported paver machine did not qualify for customs exemption because, as imported, it could lay bituminous pavement only up to 3 metres, while the notification required capability of 7 metres and above. Bolt-in extensions ordered separately were treated as accessories and could not alter the machine's essential character or cure non-compliance with the notification conditions. The exemption was therefore construed strictly and applied only where the importer clearly established that the goods met the prescribed terms on their own. The benefit of Notification No. 21/2002-Cus. was held inadmissible, and the Revenue's challenge succeeded. en-us Mon, 21 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375064 Imported paver machine did not qualify for customs exemption because, as imported, it could lay bituminous pavement only up to 3 metres, while the notification required capability of 7 metres and above. Bolt-in extensions ordered separately were treated as accessories and could not alter the machine's essential character or cure non-compliance with the notification conditions. The exemption was therefore construed strictly and applied only where the importer clearly established that the goods met the prescribed terms on their own. The benefit of Notification No. 21/2002-Cus. was held inadmissible, and the Revenue's challenge succeeded. Case-Laws Customs Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375064