https://www.taxtmi.com/caselaws?id=53594 A thermoforming machine qualified for exemption under Notification No. 16/2000-Cus. because the project had been approved and the Ministry of Environment and Forests had issued the required certification for Non-ODS technology. The exemption conditions were satisfied once the designated expert authority confirmed that the machine was essential and exclusive for the approved production process, and the department could not reject that certification on its own reading of the manufacturer's catalogue. The absence of the word "exclusively" in the catalogue did not override the official approval and certificate, so the exemption was admissible. en-us Fri, 10 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 11:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53594 A thermoforming machine qualified for exemption under Notification No. 16/2000-Cus. because the project had been approved and the Ministry of Environment and Forests had issued the required certification for Non-ODS technology. The exemption conditions were satisfied once the designated expert authority confirmed that the machine was essential and exclusive for the approved production process, and the department could not reject that certification on its own reading of the manufacturer's catalogue. The absence of the word "exclusively" in the catalogue did not override the official approval and certificate, so the exemption was admissible. Case-Laws Customs Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53594