https://www.taxtmi.com/caselaws?id=423784 An exemption notification covering machinery for production of a commodity was construed broadly: the benefit was not limited to a single machine that produces the final product by itself. Machines used at intermediate stages in an integrated manufacturing line for electronic plastic film capacitors were held to qualify because they formed part of the production process by which the commodity came into existence. Earlier rulings on narrower wording were distinguished, and the exemption benefit claimed by the importer was upheld. en-us Wed, 08 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423784 An exemption notification covering machinery for production of a commodity was construed broadly: the benefit was not limited to a single machine that produces the final product by itself. Machines used at intermediate stages in an integrated manufacturing line for electronic plastic film capacitors were held to qualify because they formed part of the production process by which the commodity came into existence. Earlier rulings on narrower wording were distinguished, and the exemption benefit claimed by the importer was upheld. Case-Laws Customs Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423784