https://www.taxtmi.com/caselaws?id=53131 An exemption notification for machinery used in the production of a commodity was interpreted broadly, with "production" treated as wider than "manufacture". Electroplating and electro-machining machinery under Heading 85.43 was found to be essential in intermediate processes that bring about a changed or marketable commodity meeting required specifications. On that basis, the Tribunal accepted that such machinery fell within the notification's scope and that a narrow reading would defeat the entry's effect for machinery of this class. The exemption was therefore held applicable, and the denial of exemption was set aside. en-us Fri, 16 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53131 An exemption notification for machinery used in the production of a commodity was interpreted broadly, with "production" treated as wider than "manufacture". Electroplating and electro-machining machinery under Heading 85.43 was found to be essential in intermediate processes that bring about a changed or marketable commodity meeting required specifications. On that basis, the Tribunal accepted that such machinery fell within the notification's scope and that a narrow reading would defeat the entry's effect for machinery of this class. The exemption was therefore held applicable, and the denial of exemption was set aside. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53131