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2016 (2) TMI 54 - AT - CustomsClaim of exemption on import of CNC based Laser Drilling machine - benefit of Notification No. 159/86-Cus dated 01/03/86. - After examination of machine and visit to factory premises it was found that the said machine is "Laser system for diamond processing (sawing, kerfing and drilling) based on CNC. - Held that:- the expression sawing machines had been used without any qualification. There is no dispute that the goods were imported for the purposes as specified in the notification. Other condition subject to which the benefit of concessional rate of duty was available and had also been fulfilled. - the notification covers the machine imported by the appellants. - appellant succeeds on both counts. The appeal is allowed - Decided in favor of assessee.
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