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TMI Blog1987 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... : V.P. Gulati, Member(T)]. - The captioned appeal is against the order of the Collector of Customs (Appeals) New Delhi. 2. Brief facts of the case is that the appellants imported Coil Winding Machine described as Precision Automatic Coil Winding Machine and claimed the benefit of exemption Notification No. 118/80-Cus. Benefit under this Notification is available in respect of machines and eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned representative of the appellants was asked to clarify the position in regard to the following points :- (i) whether the machine was automatic and of precision type; (ii) whether it was exclusively for production of coils which would be used only in the electronic industry; (iii) whether the machine was in any way different from other machines used for winding coils in the electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint he explained that they were the actual users and the coils manufactured by them are meant for electronic use. He, however, could not show whether functionally the coils on the machine could be used in other industries also. 5. Regarding point No. 3, he could not point out any feature of the machine which set it apart the general purpose coil winding machines used in the electrical industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exemption was made available to the listed items of machinery and equipments used in the electronic industry. He stated that the appellants imported these goods before the amendment and therefore the case has to be decided on the basis of the Notification as it worded before the amendment. 7. We observe that when the appellants described the machine as Precision Automatic Winding Machine, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as only semiautomatic. This apart, the appellants have not been able to show that the coils wound on this machine are such which are used in the electronic industry only by virtue of their rating and size etc. They have also not been able to show that, there is anything in the design of the machine which makes the machine more useful for electronic industry. In view of the above, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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