2011 (3) TMI 177

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..... ately - Circular No.45/98 dt.30.6.98 to say that the exemption is to be granted after taking into consideration the main function of the machine - As the machine having both function embroidery and quilting and further we find that as per Board s clarification main function of the machinery may be considered while granting the benefit of notification - Decided in the favour of the assessee - C/ .....

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..... the grounds of appeal relied on Circular No.45/98 dt.30.6.98 to say that the exemption is to be granted after taking into consideration the main function of the machine. The contention is that the imported machine having two functions - embroidery and quilting are entitled for the benefit of notification No.21/02 (at serial No. 56 and 59). Hence, the appellants are entitled for the benefit of not .....

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..... d s clarification main function of the machinery may be considered while granting the benefit of notification. In the present case, Even if the embroidery machine function is taken additional function then the benefit of notification cannot be denied. In view of the above, the impugned order is set aside and the appeal is allowed. The appellants are entitled to consequential benefit in accordance .....

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