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Issues involved: Interpretation of Notification No. 6/2002-C.E. regarding concessional rate of customs duty for sewing machines without in-built motor.
Summary: The case involved M/s. Hi-Tech Machinery System, Chennai filing a Bill of Entry for sewing machines seeking concessional rates of customs duty under Notification No. 21/2002-Cus. and Notification No. 6/2002-C.E. The adjudicating authority denied the benefit, stating that sewing machines typically have in-built motors and the absence of a motor would not affect their identity as sewing machines. The Commissioner (Appeals) granted the benefit, leading to an appeal by the Revenue. Upon review, the Tribunal found that the imported sewing machines did not have in-built motors, although they had provisions for them. The relevant entry in Notification No. 6/2002 did not exclude sewing machines with provisions for in-built motors, only those with in-built motors. Therefore, the Tribunal upheld the Commissioner's decision, stating that the benefit was available to the imported goods as per the clear language of the notification. In conclusion, the Tribunal rejected the Revenue's appeal, affirming that the sewing machines without in-built motors were eligible for the concessional rates of customs duty as per Notification No. 6/2002-C.E.
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