https://www.taxtmi.com/caselaws?id=40933 Imported reduction gear boxes, though separately classifiable on merits under Heading 84.63, were treated as parts of roller mills for the limited purpose of exemption under Notification No. 35-Cus./79 because they were functionally necessary to connect turbine output to the mill and reduce speed for its operation. The DGTD certificate and the fact that the import was for initial setting up of sugar mill machinery supported concessional treatment. The notification benefit was therefore available, subject to compliance with the prescribed procedural requirements. en-us Wed, 29 Apr 1981 00:00:00 +0530 Tue, 18 May 2010 11:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40933 Imported reduction gear boxes, though separately classifiable on merits under Heading 84.63, were treated as parts of roller mills for the limited purpose of exemption under Notification No. 35-Cus./79 because they were functionally necessary to connect turbine output to the mill and reduce speed for its operation. The DGTD certificate and the fact that the import was for initial setting up of sugar mill machinery supported concessional treatment. The notification benefit was therefore available, subject to compliance with the prescribed procedural requirements. Case-Laws Customs Wed, 29 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40933