https://www.taxtmi.com/caselaws?id=51207 The Tribunal held that the imported machines were essential for manufacturing textile garments and qualified for exemption under Notification No. 29/97-Cus. It emphasized that a narrow interpretation of the Notification was unwarranted, as the machines were crucial for the overall manufacturing process. The appeal was allowed, and the impugned orders were set aside, granting the appellants the benefit of the exemption and consequential reliefs. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51207 The Tribunal held that the imported machines were essential for manufacturing textile garments and qualified for exemption under Notification No. 29/97-Cus. It emphasized that a narrow interpretation of the Notification was unwarranted, as the machines were crucial for the overall manufacturing process. The appeal was allowed, and the impugned orders were set aside, granting the appellants the benefit of the exemption and consequential reliefs. Case-Laws Customs Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51207