https://www.taxtmi.com/caselaws?id=32297 Concessional customs duty under Notification No. 17/2001-Cus. was held available to imported machinery used for production of commodities, even where the output consisted of intermediate products requiring further processing. Marketability was not treated as a separate condition because the notification did not impose it. The positive and negative plates produced by the machine were treated as commodities for the purpose of the exemption, as they were capable of use and replacement. The denial of exemption was therefore set aside, following the earlier Tribunal ruling relied on by the importer. en-us Mon, 18 Aug 2008 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32297 Concessional customs duty under Notification No. 17/2001-Cus. was held available to imported machinery used for production of commodities, even where the output consisted of intermediate products requiring further processing. Marketability was not treated as a separate condition because the notification did not impose it. The positive and negative plates produced by the machine were treated as commodities for the purpose of the exemption, as they were capable of use and replacement. The denial of exemption was therefore set aside, following the earlier Tribunal ruling relied on by the importer. Case-Laws Customs Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32297