1999 (5) TMI 99 - AT - Customs

Summary

Issues:
1. Classification of imported item as a Turret Punch Press under Notification No. 154/86-Cus.
2. Dispute regarding the nature of the imported item as a mechanical press or a Turret Punch Press.
3. Lack of evidence presented by the Revenue to support their contention.

Analysis:
1. The appeal pertains to the classification of an imported item as a Turret Punch Press under Notification No. 154/86-Cus. The Commissioner (Appeals) upheld the contention that the item falls under category (iii) of the notification after detailed examination of the catalogue and technical literature. It was noted that the exclusion of CNC machines from the scope of the notification was introduced by a subsequent amendment. The distinction between a mechanical press and a Turret Punch Press was crucial in arriving at this conclusion.

2. The dispute in the case revolves around whether the imported item is a mechanical press or a Turret Punch Press. A mechanical press typically consists of one punch and die set, requiring manual changes for different shapes. On the other hand, a Turret Punch Press has multiple punch and die sets, allowing for automatic tool changing without machine stoppage. The incorporation of CNC further enhances the flexibility and automation of the Turret Punch Press, aligning it more with electric/electronic machine tools rather than traditional mechanical presses.

3. The Revenue failed to provide substantial evidence to support their claim that the impugned item is a mechanical press. Despite multiple opportunities granted to establish their case, including the examination of technical literature, the Revenue could not substantiate their argument. The Tribunal, after careful consideration of the grounds and giving full opportunity to the representative of the Revenue to present their case, found no infirmity in the Commissioner (Appeals) order and subsequently dismissed the appeal.

This detailed analysis highlights the critical aspects of the judgment, focusing on the classification issue, the technical differences between mechanical and Turret Punch Press, and the lack of evidence from the Revenue to support their position.