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2016 (2) TMI 138 - AT - CustomsImport of Weft Straightener” Type MDC Machine - concessional rate of duty as per Notification No.21/2002-Cus - It is submitted that in textile technology, “Weft Straightening Machine” is one system and “Calendaring Machine” is another system and there is no machine called as “Weft Straightening and Calendaring Machine” - Held that:- the appellants are entitled for the concession of duty in terms of the Notification No.21/2002-Cus for the machine imported by them. - Decided in favor of assessee.
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