https://www.taxtmi.com/caselaws?id=45080 The Supreme Court upheld the Tribunal's decision that the term 'Machine' in Notification No. 118/80-Cus should be understood as 'Machines' to ensure the efficacy of the exemption provision. The Court emphasized that singular terms can encompass the plural form unless context dictates otherwise. This ruling clarified the interpretation of entry 58, ensuring that the notification's purpose is preserved and preventing a restrictive interpretation that would undermine its effectiveness. The appeal by the Collector of Customs was dismissed, affirming the assessee's entitlement to individual exemptions for each machine listed in the entry. en-us Tue, 23 Mar 1999 00:00:00 +0530 Thu, 09 Nov 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45080 The Supreme Court upheld the Tribunal's decision that the term 'Machine' in Notification No. 118/80-Cus should be understood as 'Machines' to ensure the efficacy of the exemption provision. The Court emphasized that singular terms can encompass the plural form unless context dictates otherwise. This ruling clarified the interpretation of entry 58, ensuring that the notification's purpose is preserved and preventing a restrictive interpretation that would undermine its effectiveness. The appeal by the Collector of Customs was dismissed, affirming the assessee's entitlement to individual exemptions for each machine listed in the entry. Case-Laws Customs Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45080