https://www.taxtmi.com/caselaws?id=46026 An imported machine was treated as a jig boring machine for the purpose of Notification No. 40/78 after the parties agreed to accept the opinion of an expert nominated by the Central Machine Tool Institute, Bangalore, if the machine remained in the same condition as imported subject only to ordinary wear and tear. The expert examined the machine and concluded that it was a jig boring machine, and that conclusion was accepted by the respondents. On that basis, the machine fell within Item No. 2 of the Table to the notification and consequential relief followed. en-us Wed, 03 May 2000 00:00:00 +0530 Thu, 15 Jul 2010 12:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46026 An imported machine was treated as a jig boring machine for the purpose of Notification No. 40/78 after the parties agreed to accept the opinion of an expert nominated by the Central Machine Tool Institute, Bangalore, if the machine remained in the same condition as imported subject only to ordinary wear and tear. The expert examined the machine and concluded that it was a jig boring machine, and that conclusion was accepted by the respondents. On that basis, the machine fell within Item No. 2 of the Table to the notification and consequential relief followed. Case-Laws Customs Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46026