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Issues:
Classification of imported goods under Notification No. 40/78-Cus regarding Horizontal Boring and Milling Machines Model. Analysis: The appellants imported "Horizontal Boring and Milling Machines Model. Skada W200 GNR with accessories" under Bill of Entry No. 2270/17, dated 15th March, 1979. The goods were classified under Heading 84.45/48. The dispute arose regarding the applicability of Notification No. 40/78-Cus. The Asstt. Collector denied the benefit of the notification to the imported goods, stating that the notification at the time covered only "Floor & Table type Horizontal Boring machine above 160 mm spindle dia" and not the "Boring and Milling machine" imported by the appellants. The Asstt. Collector emphasized that the imported unit was primarily a "Milling and Boring Machine," distinct from a mere "Boring Machine." The Appellate Collector upheld the decision, considering the description in the catalogue which highlighted the unit's suitability for precision milling, drilling, and boring operations. The appellants contended that since the imported unit could perform boring, albeit alongside milling and drilling, it should be deemed a Boring machine for the purpose of the concessional notification. They argued that the machine's nomenclature as Horizontal Boring and Milling machine supported their claim. The representative also suggested seeking technical opinion from DGTD. The learned SDR opposed the appellants' arguments, pointing out that the invoice, Bill of Entry, and catalogue referred to the imported unit as a "Horizontal, Boring and Milling machine." He emphasized that the machine's design and capabilities for milling and drilling precluded it from being classified solely as a Boring machine. He stressed the need for strict construction of exemption notifications. Upon considering both sides' contentions, the Tribunal acknowledged that the imported unit was indeed a "Horizontal Boring and Milling machine." The crucial issue was whether it could be equated to a "Floor and Table type Horizontal Boring machine" as per Notification No. 40/78. The Tribunal noted that the notification granted concessions to machines falling under the specific description of "Floor & Table type Horizontal Boring machine above 160 mm Spindle Dia." While acknowledging the machine's capabilities for boring, milling, and drilling, the Tribunal concurred with the strict interpretation advocated by the SDR. The Tribunal concluded that the imported unit did not fit the criteria outlined in the notification and therefore rejected the appeal. The Tribunal declined the appellants' request to refer the matter to DGTD for technical opinion, asserting that they had thoroughly examined the case based on available literature, including the catalogue, Bill of Entry, and Invoice, along with the arguments presented by both parties. Consequently, the Tribunal held that the imported unit did not qualify for the benefits under Notification No. 40/78, leading to the dismissal of the appeal.
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