1996 (10) TMI 112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....They claimed the benefit of an Exemption Notification dated 1st March, 1978, whereunder the following was exempted from Customs duty in excess of 25% ad valorem, "Tool room precision optical coordinate jig boring machine, including numerical control". The claim was rejected. The appeal filed thereagainst was dismissed. The revision petition filed before the Central Government was transferred to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the exemption. The order of the Collector of Customs recognised that a numerical control was more effective than an optical device. It was an absurd reading of the notification to require that the machine should be fitted with not only the optical device but also with the numerical control. 4. The notification extends the exemption to a machine which is fitted with an optical device. It makes i....