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Interpretation of Notification No. 47/84 Cus. for concessional assessment of imported goods under specific categories. Analysis: The case involved the importation of an "Automatic Form Fill and Seal Machine for Flexible Packaging Materials with Gas flushing" (FFS) for packing food products, assessed under Heading 84.19 CTA. The dispute arose when the appellants sought the benefit of Notification No. 47/84 Cus. for the imported goods. The Assistant Collector initially rejected the request, stating that the machines were not eligible for concessional assessment under the notification as they did not meet the criteria specified for vacuumising and gas flushing. The Collector of Customs (Appeals) upheld this decision, emphasizing that the imported machines lacked vacuumising, a requirement for eligibility under serial No. 6 of the notification. The issue before the tribunal was whether the imported goods were entitled to the benefits of Notification 47/84, which provided exemptions from Customs Duty and Additional Duty for specified goods. Upon review, the tribunal noted that the imported machine did not have vacuumising, eliminating eligibility under serial No. 6 of the notification. The lower authorities contended that serial No. 7 of the notification, covering gas flushing packaging systems for flexible packages, did not apply to the imported FFS gas flushing machines. However, the tribunal observed that the imported machine, equipped with a gas flushing device, was an automatic FFS machine for flexible packaging with gas flush, suitable for packing food products. The tribunal reasoned that the machine could be considered a packaging system, capable of forming, filling, and sealing, specifically designed for flexible packaging. The tribunal emphasized that the term "system" in the notification should be interpreted logically, without a strict differentiation between a system and a machine. After thorough consideration, the tribunal concluded that the imported FFS machines, with gas flushing provision, constituted a packaging system performing the functions of Forming, Filling, and Sealing for flexible packaging. As the machines fell within the scope of serial No. 7 of Notification No. 47/84-Cus, the tribunal allowed the appeal, granting the appellants the benefit of the concessional assessment under the notification.
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