https://www.taxtmi.com/caselaws?id=52830 CESTAT, New Delhi held that an imported fermentor qualified for exemption under Notification No. 16/2000-Cus. because the notification covered machinery used to produce commodities under the relevant tariff sub-headings and did not require the output to be directly marketable in the exact form emerging from the machine. The fact that the vaccine produced by the fermentor required further purification and bottling before sale was held immaterial, as no such additional condition appeared in the notification. The denial of exemption was therefore unjustified, and the assessee was entitled to the benefit of the notification. en-us Wed, 12 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52830 CESTAT, New Delhi held that an imported fermentor qualified for exemption under Notification No. 16/2000-Cus. because the notification covered machinery used to produce commodities under the relevant tariff sub-headings and did not require the output to be directly marketable in the exact form emerging from the machine. The fact that the vaccine produced by the fermentor required further purification and bottling before sale was held immaterial, as no such additional condition appeared in the notification. The denial of exemption was therefore unjustified, and the assessee was entitled to the benefit of the notification. Case-Laws Customs Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52830