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Issues:
Availability of OGL for importation of incircuit testing machine, claim as a complete machine, benefit of Notification 104/90 for assessment purposes. Analysis: The appeal concerns the availability of Open General License (OGL) for importing an incircuit testing machine claimed to be a complete machine and eligibility for the benefits under Notification 104/90 for assessment purposes. The lower authority ruled that the machine, which requires connection to a computer to perform tests, is not a standalone machine. The appellant argued that technological advancements have led to machines functioning with computers, emphasizing that the machine is designed for incircuit testing despite the output being obtained through a computer. The Departmental Representative contended that the machine, although labeled as an incircuit testing machine, does not qualify as a standalone machine for OGL benefits or under Notification No. 104/90. Reference was made to the machine's catalog, showing input and output through a computer. The Department argued that unless the computer was imported with the machine, the benefits could not be granted. The advocate for the appellant referred to the catalog, highlighting the machine's multi-function software-driven electronic test systems for efficient diagnosis, emphasizing its testing purpose. Upon considering both arguments, the Tribunal observed that the appellant's equipment is specifically designed for PCB incircuit testing and functions with software, meeting the requirements of OGL and Notification No. 104/90. The Tribunal noted that technological advancements have led to machines operating alongside computers, which does not diminish their functional capability for specific purposes. Citing a Supreme Court case, the Tribunal emphasized the importance of interpreting import policies and tariffs in light of technological progress, allowing the importation of items reasonably covered, regardless of their existence at the time of policy formulation. In light of the Supreme Court's guidance and the machine's intended purpose for incircuit testing, the Tribunal found merit in the appellant's claim. Consequently, the Tribunal allowed the appeal, granting the appellant's plea for importation under OGL and the benefits of Notification No. 104/90.
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