separately under two different serial Nos. of the same notification be allowed the benefit of notification - Clarification on

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..... Chief Commissioner of Customs Central Excise, New Delhi has sought clarification whether a combination of two equipments which are covered separately under two different Sl. Nos. of the same notification or two different notification can be allowed exemption under the said notification. In the instant case, the equipment was Auto Keratometer ARK 700 which is a combination of two sep .....

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..... fact that a machine can perform an additional function, benefit of the notification cannot be disallowed especially when the two items are separately covered by the same notification. It had held that a combination of the two machines does not turn out to be third entity since in performs functions of both the equipments. 3. Board has re-considered this issue in depth. As per HSN explana .....

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..... for exemptions main function of the machine may be considered as a criterion and benefit be given to a combination machines treating it as a machine performing main function and its additional function may be ignored for the purpose of classification and exemption under a notification. Where the main function is not ascertainable, the Rule 3 (c) may be applied. Sd/- (S.C. Choudhury) .....

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