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1988 (2) TMI 62 - SC - CustomsWhether the imported "special purpose complex machine" has to be charged to Customs duty under Item 89.59(1) as claimed by the Revenue or under 84.45/48 ' of the Tariff Schedule as maintained by the appellant? Held that:- The machine in question is indeed a multi-purpose one and keeping its performance in view we are inclined to agree with the submission of the counsel for the appellant that the machine is a "machine tool working on metal" and should legitimately find its way into entry 84.45/48. Once it is so identified it does not get into the residuary entry. In our view the Collector had reached the correct conclusion. Appeal allowed.
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