9911796707
TMI Blog1991 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeals by a common order. Thereafter, a supplementary appeal was filed by the appellant and the supplementary appeal was received on 11th September, 1990. An application for condonation of delay was also filed. 2. Shri M.K. Sohal, the learned JDR has appeared on behalf of the appellant and stated that the original appeal was filed within time and delay in the filing of the supplementary appeal be condoned as there is no negligence on the part of the appellant. 3. Shri Suman J. Khaitan, Advocate has appeared on behalf of the respondent. He had opposed the condonation of delay. 4. After hearing both the sides, we were satisfied that the appellant was prevented by sufficient cause in the late filing of the supplementary appeal. The de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then stripped off by the stripper machine and the unwanted copper of the circuits is etched out by the etching machine and the end product thus becomes a finished printed circuit board. Therefore, the machine designed for production of commodity would, therefore, be covered by Heading 84.59(2) of CTA. Shri Sohal pleaded that the Collector (Appeals) has erred. He has pleaded for the correct classification under Heading 84.59(1). Shri Sohal has pleaded for the acceptance of the appeals. 8. Shri Suman J. Khaitan, the learned advocate has appeared on behalf of the respondent. He has relied on the order passed by the Collector of Customs (Appeals). He has pleaded that the machines imported by the respondent fall under Heading 84.59(2). He rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine is to remove the aqueous dry films and UV-inks during the pattern formation on a copper clad laminate. For the proper appreciation Heading 84.59(1) and 84.59(2) are reproduced below :- 84.59 Machines and mechanical appliances, having individual functions, not falling within any other Heading of this Chapter : (1) Not elsewhere specified 60% (2) Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing; nuclear reactors. 40%" A simple perusual of the heading shows that 84.59(2) applies to thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct into the category of goods manufactured. Customs heading under our discussion is only confined to whether the machine is designed for production of a commodity. It must not be a machine that simply finishes, trims, levels, polishes, smoothens, a material or a commodity or the workpiece subjected to its operation. If such is the case, the machine evidently does not produce a commodity but merely completes or finishes a commodity to bring it to a certain state." In the same matter the Tribunal had also held that Heading 84.59(2) of the Customs Tariff Act, 1975 applies to a machine designed for producing a commodity, not a machine simply finishes, trims, levels, polishes, smoothens a material or a commodity. Paras No. 7 and 8 are reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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