9911796707
TMI Blog1987 (10) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 131-B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that the appellants had imported Gear Hobbing Machine, Model No. FK-41B from M/s. W. Ferd Klingelnberg vide Bill of Entry Cash No. 1422, dated 23rd August, 1980 and had claimed its re-assessment in terms of Notification No. 40/78. The claim was made against assessment in the Entry No. 4 of the table appended to the notification which read as automatic straight bevel/Hypoid Gear Generating Machine. The learned Assistant Collector of Customs had gone through the literature produced by the appellants and after perusal of the same he had taken a view that the machine imported does not fall within the scope of Sr. No. 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Book by Industrial Press (Page No. 837) 21st Edition of 1979 which gives details of bevel gears. The same has been described in this book as conical gears that is, gears in the shape of cones, and are used to connect shafts having intersecting axes. Hypoid gears are similar in general form to bevel gears, but operate on axes that are offset. With few exceptions, most bevel gears may be classified as being either of the straight-tooth type or of the curved tooth type. The latter type includes Spiral bevels, Zerol bevels, and hypoid gears. He has also referred to the following books :- 1. Dictionary of Technical terms by Oxford 2. Encyclopaedia Brittannica Vol. 11 page 238, 1982 Edition 3. Handbook of Gears by Mitra. Shri Kunhikrishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 40/78. He has pleaded for the dismissal of the appeal. 6. Shri Kunhikrishnan, the learned Consultant has pleaded that the description given by the appellants was in good faith and no adverse inference should be drawn from the same. He has stated that the literature quoted by him fully reveals that the appellants are entitled to the benefit of Notification No. 40.78. He has pleaded for the acceptance of the appeal. 7. We have heard both the sides and have gone through the facts and circumstances of the case. We have also gone through the catalogue and the technical literature referred to by the learned Consultant. The description given on Page 3 of the Catalogue is Being the smallest one from our series of generating machines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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