2002 (10) TMI 99 - SC - Central Excise

Summary

Issues:
1. Interpretation of Notification No. 51/70-C.E. and subsequent amendments.
2. Classification of Micro Film Reader Printer (MFRP) under Item No. 33D.
3. Claim for exemption under the Notification.
4. Decision of Customs Excise & Gold (Control) Appellate Tribunal.

Interpretation of Notification No. 51/70-C.E. and subsequent amendments:
The Notification provided exemption from duty to office machines falling under Item No. 33D, excluding specified machines listed in the Schedule. The Schedule detailed various machines, including reproducing machines, for which the exemption did not apply.

Classification of Micro Film Reader Printer (MFRP) under Item No. 33D:
The appellants manufactured MFRP, claiming it to be eligible for the exemption under the Notification. The Assistant Collector initially denied the exemption, categorizing MFRP as a reproducing machine under Item No. 13. However, the Collector of Central Excise allowed the claim, leading to an appeal by the respondent before the Tribunal.

Claim for exemption under the Notification:
The Tribunal determined that MFRP qualified as both a reproducing machine and a photocopying machine, thereby rejecting the appellants' claim for exemption. The Supreme Court concurred with this finding, stating that the machine could read and print stored information on microfilm, functioning as a reproducing machine, hence disqualifying it from the Notification's benefit.

Decision of Customs Excise & Gold (Control) Appellate Tribunal:
The Supreme Court upheld the Tribunal's decision, dismissing the appeal and denying any costs. The Court found no fault in the Tribunal's judgment, emphasizing that the MFRP's capability to reproduce content from microfilm rendered it ineligible for the exemption, in line with the Tribunal's ruling.