https://www.taxtmi.com/caselaws?id=40757 The court concluded that the imported consignment of "AS IS Machines" was not considered machines and therefore not subject to countervailing duty under Item 33-D of the Central Excise Tariff. The Customs authorities' refusal to refund the duty was deemed based on irrelevant factors. The Petitioners were granted the reliefs sought, with the court ruling in their favor. It was affirmed that the consignment did not qualify as machines and was not liable for countervailing duty, leading to the rule being made absolute without costs. en-us Fri, 13 Jul 1979 00:00:00 +0530 Sat, 02 May 2020 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40757 The court concluded that the imported consignment of "AS IS Machines" was not considered machines and therefore not subject to countervailing duty under Item 33-D of the Central Excise Tariff. The Customs authorities' refusal to refund the duty was deemed based on irrelevant factors. The Petitioners were granted the reliefs sought, with the court ruling in their favor. It was affirmed that the consignment did not qualify as machines and was not liable for countervailing duty, leading to the rule being made absolute without costs. Case-Laws Central Excise Fri, 13 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40757