1987 (12) TMI 257

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..... e Revenue. The review show cause notice issued by the Government has been transferred to this Tribunal and is being treated as an appeal. 2. The respondents did not appear and we have heard Sh. D.K. Saha, JDR for the appellant. The respondents imported a consignment of one Kannegiesser Fusing Colstar Model HKZ 4/6, 6 and claimed the refund of duty on re-assessment under Notification 41/78 on the .....

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..... ing condition. He has stated that this machine did not exactly do any such turning of the three layers. Normally, in order to make a collar, two layers of cloth will be at the bottom and a cut shape of the stiffening fabric will be on the top. After the stitching, the three layers would be so turned that the stiffening fabric would become the central layer. Thus it is seen that the collar turning .....

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..... and putting on the articles to be fused on the loading station; (ii) fusing operation in the heart pressing station; and (iii) cooling down the fused assembly in the cooling station. The whole turning frame must be manually moved at 120 until it snaps. The pressing operation is automatically initiated thereafter. These operations of the machine confirms the view that the machine cannot be called .....

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