https://www.taxtmi.com/caselaws?id=54064 An imported second-hand fabric dyeing machine with dyeing kitchen qualified for concessional duty under Serial No. 150 of Notification No. 11/97 because it matched the description of a fabric dyeing machine covered by List 10. The absence of a batch roll stand and washing unit did not change the essential character of the goods or defeat eligibility, as the relevant test was whether the imported machinery satisfied the prescribed description for textile industry equipment. The concessional rate of duty was therefore available. en-us Mon, 13 Jun 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54064 An imported second-hand fabric dyeing machine with dyeing kitchen qualified for concessional duty under Serial No. 150 of Notification No. 11/97 because it matched the description of a fabric dyeing machine covered by List 10. The absence of a batch roll stand and washing unit did not change the essential character of the goods or defeat eligibility, as the relevant test was whether the imported machinery satisfied the prescribed description for textile industry equipment. The concessional rate of duty was therefore available. Case-Laws Customs Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54064