2000 (10) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether a turning lathe is a machine tool or not. In the order impugned in the appeal, the Collector (Appeals) has held a CNC turning lathe to be entitled to the benefit of exemption contained in 253/88. The appeal questions this view on the ground that turning lathe is ....