https://www.taxtmi.com/caselaws?id=47375 An exemption under a customs notification had to be tested by the correct output criterion, not by an inconsistent capacity-based assumption. The authorities denied relief on the footing that the imported printing machines could produce only 25,000 copies per hour, while the appellate view treated actual output as the relevant test for a notification requiring 30,000 or more copies per hour. Because the show cause proceedings themselves proceeded on an erroneous interpretation of the notification, the denial of exemption could not be sustained. The assessee was therefore entitled to the exemption and related relief. en-us Thu, 31 Mar 2005 00:00:00 +0530 Mon, 16 Jun 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47375 An exemption under a customs notification had to be tested by the correct output criterion, not by an inconsistent capacity-based assumption. The authorities denied relief on the footing that the imported printing machines could produce only 25,000 copies per hour, while the appellate view treated actual output as the relevant test for a notification requiring 30,000 or more copies per hour. Because the show cause proceedings themselves proceeded on an erroneous interpretation of the notification, the denial of exemption could not be sustained. The assessee was therefore entitled to the exemption and related relief. Case-Laws Customs Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47375