https://www.taxtmi.com/caselaws?id=46363 A machine that reads material stored on microfilm and reproduces it in printed form in the same condition as the original was treated as a reproducing machine. Because Notification No. 51/70-C.E., as amended, excluded reproducing machines from exemption, the machine fell within the scheduled exclusion and could not claim the benefit. The controlling principle is that the functional character of the equipment determines whether it is covered by the exclusion, and a device reproducing stored material in original form is outside the exemption. en-us Thu, 10 Oct 2002 00:00:00 +0530 Sat, 17 Jul 2010 13:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46363 A machine that reads material stored on microfilm and reproduces it in printed form in the same condition as the original was treated as a reproducing machine. Because Notification No. 51/70-C.E., as amended, excluded reproducing machines from exemption, the machine fell within the scheduled exclusion and could not claim the benefit. The controlling principle is that the functional character of the equipment determines whether it is covered by the exclusion, and a device reproducing stored material in original form is outside the exemption. Case-Laws Central Excise Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46363