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Issues:
- Whether a form, fill, and seal machine is eligible for exemption under Notification No. 125/86. Analysis: The appeal in question revolved around the eligibility of a form, fill, and seal (FFS) machine for exemption under Notification No. 125/86. The Assistant Collector initially ruled against the appellant, stating that the imported machine incorporated a gas flushing service but lacked vacuumising equipment, thus making the appellant ineligible for the exemption under Sl. No. 17 of the notification. The Collector (Appeals) upheld this decision, leading to the current appeal. The appellant's counsel argued that the interpretation of Sl. No. 17 should focus on the machine's function rather than specific components. They contended that the machine they imported was a gas flush packing system and could also be covered under Sl. No. 18 of the notification. Reference was made to previous tribunal decisions, such as Unipac v. C.C. and Consolidated Petrotech Industries Ltd. v. C.C., where it was established that the word "and" in the notification should be read disjunctively as "or," allowing for the importation of either gas flushing or vacuumising systems as accessories. The Departmental Representative (D.R.) reiterated departmental arguments but acknowledged the precedent set by the tribunal's previous orders. Ultimately, the tribunal, after considering the arguments from both sides and the previous decisions, concluded that the impugned goods were indeed entitled to exemption under Sl. No. 17 of Notification No. 125/86 as amended. Therefore, the tribunal set aside the previous order and allowed the appeal in favor of the appellant.
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