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TMI Blog1989 (9) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Sl. No. 25 of Notification No. 40/CUS/78 and that the catalogue has stated Machines for the manufacture of collapsible Tube, Seit 1913", covering Model AT which normally indicates that the machine is for manufacture of collapsible tubes. Catalogue of the manufacturer does not show that machine under reference is for Rigid Cans" as stipulated in the Notification. Machine for manufacture of collapsible tube is not covered by Sl. No. 25 of the table appended to Notification No. 40/CUS/78 and catalogue and invoice indicates that machines are for use for collapsible tubes and, therefore, the benefit of concessional assessment in terms of Notification No. 40/CUS/78 was not permitted. 3. The Collector (Appeals) in his order has stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that they were Can manufacturers and have an Industrial Licence. The Collector (Appeals) ignored their submissions and rejected the appeal. 5. In their grounds of appeal the appellants have stated that the goods imported by them were put to use in doing Can trimming, threading, rolling etc. of hollow bodies of aluminium and machine itself cannot be used for carrying out various operations required to be carried out in the manufacture of collapsible tubes. The Assistant Collector and Collector (Appeals) have erroneously reached a finding that the said machine is required only in the manufacture of collapsible tubes ignoring its function in Rigid Can trimming. That they are manufacturers of Cans and Containers including Rigid and Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the catalogue produced may not be the same as in respect of certain technical data, there was a variance in size which was however explained by the Ld. Advocate that this was due to inclusion of the height of the packing also. Shri C.V. Durghayaya, Ld. JDR referred to the invoice and stated that the notification referred only to Rigid Can Trimming Machine, whereas invoice stated one Automatic Trimming Machine, threading, rolling and knurling machine for Rigid and Collapsible Tubes. He said that the invoice specifically did not make the mention of automatic Rigid Can Trimming Machine, therefore, there was variance in the description in the notification. He cited the case-law of Calcutta High Court, 1988 (17) E.C.R. 148 (Cal.) = 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of collapsible tubes. It is seen from the letter of the appellants addressed to the Assistant Collector (Refund Department), dated 15-12-1980 they have stated that they have imported only one trimming machine i.e. Automatic Rigid Can Trimming Machine, Model-AT and they have handed over a catalogue of 06-10-1980. They have further explained about the nature of manufacture as follows : - Para-2 : All the aluminium tubes or Cans are rigid to be trimmed, threaded, rolled etc. A further process called Annealing is applied to make the required rigid tube collapsible as per client s requirements. Cans or Tubes, which are not annealed remain as Rigid and ones annealed become cellapsible. But since the trade name of the Aluminium tubes req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the order relating to the catalogue was not correct. 9. It is, however, seen from the invoice and the packing list the description is one automatic threading, rolling, beading, knurling machine for rigid and collapsible tubes or hollow bodies of non-ferrous metals, Model AT. They have explained the reason for adding word collapsible tubes in their letter dated 15-12-1980, but, however, they have stated that the machine is used for trimming, threading, knurling, etc. for rigid Cans and also for rigid tubes, which are made collapsible after a further process of annealing. The notification refers to : - Automatic Rigid Can Trimming Machine for trimming, threading, rolling, beading and knurling hollow bodies of non-ferrous matal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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