9911796707
TMI Blog1990 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... rted a consignment of 8 pairs of two colour moulds of plastic vide Bill of Entry dated 3-3-1986. On examination of a sample of the goods from the imported consignment the Customs House found that though the goods imported will be assessable as moulds falling under Heading 8480 of Customs Tariff Act, 1975 yet the Customs House held that the goods were not eligible for exemption under Notification 314/85 on the ground that the moulds had been imported for the manufacture of the shoes which were not made of plastic and that the exemption was available only for moulds imported for the manufacture of artificial plastic articles. The Asstt. Collector s order was upheld by the Collector (Appeals). 3. Appearing for the appellants the learned Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 314/85. Shri M.S. Arora, D.R. appearing for the department pointed out that the only thing manufactured by the appellants is the shoe, which is not of plastic, and hence there is no question of comparing with other cases where machine with multi-functions were dealt with. The Notification 314/85 exemption is to be given only for moulds used for the manufacture of plastic articles and it is well settled, the learned D.R. contended, that Notification has to be strictly interpreted. What is manufactured is shoes which are not of plastic and therefore, the department was right in denying the exemption. He placed reliance in the case of Golden Press v. Dy. Collector reported in 1987 (27) E.L.T. 273 to urge that Exemption Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le plates and half rings as already described above. The appellants have produced the catalogue of the machine for which the moulds are imported. Moulds are being supplied by the manufacturer of the machine M/s. Ottagali Spa of Italy. The catalogue describes the purpose for which the machine is designed as follows : Automatic rotary plants for the production of shoes with unit soles injected straight on to the upper, in compact and expanded thermoplastic materials. There is a separate description under the heading Mould-Carrier Group : Two last are fixed on the last-carrying head THUS KEEPING THE UPPER PRE-MOUNTING PROCESS UNCHANGED. The mould rings and two plates are fixed on the mould-carrier basis. The two plates are marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the operation for manufacture of the shoes, as given in the write up, we find that the moulds imported are used for injecting plastic material and which gives shape to the soles of the shoes which is fused with the upper placed in the shoe last, in a further injection of process. All these processes take place in an injection moulding machine. The whole set, even according to the Asstt. Collector, consisting of shoe lasts, sole plates and rings has been classified as a mould, and we have seen that this mould is designed for use in a plastic injection moulding machine, and the moulds are further used for producing soles by injection process, which are further fused with the upper by a second injection process in the same machine. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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