https://www.taxtmi.com/caselaws?id=45947 Centreless grinding machines were held not to fall within Item No. 2 of Notification No. 26/88 because the customs authorities, after examining the goods and relevant drawings, concluded that they did not match the notified description. That factual finding was accepted by the Tribunal, and appellate interference under Section 130E of the Customs Act was not warranted where the subordinate authorities had considered the material, reached a bona fide conclusion, and issued a speaking order. No violation of natural justice was established, and the exemption was denied. en-us Thu, 09 Aug 2001 00:00:00 +0530 Wed, 14 Jul 2010 16:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45947 Centreless grinding machines were held not to fall within Item No. 2 of Notification No. 26/88 because the customs authorities, after examining the goods and relevant drawings, concluded that they did not match the notified description. That factual finding was accepted by the Tribunal, and appellate interference under Section 130E of the Customs Act was not warranted where the subordinate authorities had considered the material, reached a bona fide conclusion, and issued a speaking order. No violation of natural justice was established, and the exemption was denied. Case-Laws Customs Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45947