separately under two different serial Nos. of the same notification be allowed the benefit of notification - Clarification on

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....oms & Central Excise, New Delhi has sought clarification whether a combination of two equipments which are covered separately under two different Sl. Nos. of the same notification or two different notification can be allowed exemption under the said notification. In the instant case, the equipment was Auto Keratometer ARK 700 which is a combination of two separate equipments i.e. Refractometer and....

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....benefit of the notification cannot be disallowed especially when the two items are separately covered by the same notification. It had held that a combination of the two machines does not turn out to be third entity since in performs functions of both the equipments. 3. Board has re-considered this issue in depth. As per HSN explanatory notes relating to classification of multi function machine....