https://www.taxtmi.com/caselaws?id=43081 The court held that beer qualifies as a "food article" under Notification No. 125/86-Cus., granting exemption for imported goods used in processing/packaging food articles. The Customs Authority's decision was deemed flawed, and the assessment on the Bill of Entry was set aside. The petitioner was granted the benefit of the notification, allowing release of the Bottle Labelling Machine upon duty payment. No costs were awarded, and the petitioner was restrained from disposing of the machine for three weeks. The respondents were ordered to release the machine immediately, with parties bound by the judgment's operative part. en-us Wed, 24 Apr 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43081 The court held that beer qualifies as a "food article" under Notification No. 125/86-Cus., granting exemption for imported goods used in processing/packaging food articles. The Customs Authority's decision was deemed flawed, and the assessment on the Bill of Entry was set aside. The petitioner was granted the benefit of the notification, allowing release of the Bottle Labelling Machine upon duty payment. No costs were awarded, and the petitioner was restrained from disposing of the machine for three weeks. The respondents were ordered to release the machine immediately, with parties bound by the judgment's operative part. Case-Laws Customs Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43081