https://www.taxtmi.com/caselaws?id=44115 Exemption under Item 9 of Notification No. 49 dated 1 March 1978 turned on whether the imported universal measuring instrument, with the probes actually brought in, was capable of performing the relevant measurements. The Bombay HC analysis states that special probes were not necessary where the imported machine, together with required accessories, could measure internal and external threads and satisfy the contemplated function. The item did not require every listed parameter or every possible accessory to be imported in each case. On that reasoning, the exemption claim and refund were accepted, and the contrary orders were set aside. en-us Fri, 07 Jul 1995 00:00:00 +0530 Wed, 23 Jun 2010 11:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44115 Exemption under Item 9 of Notification No. 49 dated 1 March 1978 turned on whether the imported universal measuring instrument, with the probes actually brought in, was capable of performing the relevant measurements. The Bombay HC analysis states that special probes were not necessary where the imported machine, together with required accessories, could measure internal and external threads and satisfy the contemplated function. The item did not require every listed parameter or every possible accessory to be imported in each case. On that reasoning, the exemption claim and refund were accepted, and the contrary orders were set aside. Case-Laws Customs Fri, 07 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44115