9911796707
TMI Blog1986 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... rish Chander, Member (J)]. - Hindustan Machine Tools Limited, Hyderabad had filed a Revision Application being aggrieved from order in appeal No.C. 3/1765/81, dated 21.8.1981 passed by Appellate Collector of Customs, Madras addressed to the Additional Secretary, Ministry of Finance, Department of Revenue, New Delhi which stands transferred to the Tribunal in terms of the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid order the appellants had filed an appeal before the Appellate Collector of Customs, Madras. Before the Appellate Collector of Customs it was contended that the imported item was a universal measuring instrument and as such the refund claim should be allowed at the concessional rate of duty in terms of Notification No. 49/78-Cus., dated 1-3-1978. The learned Appellate Collector of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 1978, 1979, 1980 and 1980-81 where the measuring instruments have been described as universal measuring instruments to check gauges, jigs and components of all kinds including internal and external threads whereas in the I.T.C. Book for 1979-80 and 1980-81, Appendix 2 special heading 2 of S.No. 6 the same has been described as universal measuring machine. He has stated that the word machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 49/78-Cus., dated 1-3-1978 should be extended to the appellants and the appeal should be allowed. 4. Shri J. Gopinath, the learned SDR, who has appeared on behalf of the respondents, has pleaded that as per the invoice the same has been described as universal measuring machines but from the catalogue submitted by the appellants, it appears that the same is to check gauges, too ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 978 the function of the imported item is more important than the description given in the invoice and Bill of Entry. From the perusal of the catalogue filed along with the Revision Application we are satisfied that the function of the universal measuring machine 200 imported by the appellant is to measure tools, jigs and components thereof and also for checking the gauges too. Accordingly, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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