9911796707
TMI Blog1992 (4) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants. However, it appears that subsequently the appellants filed their two separate refund claims claiming exemption of imported goods from Additional Duty as well as Auxiliary Duty in terms of Notification Nos, 224/85 and 188/86. These were rejected by the Assistant Collector of Customs vide his two different Orders-in-Original observing that on scrutiny of the documents it is found that the importer/appellants is the manufacturer of Sammying Machine and the subject goods so imported were meant for Sammying Machine. Against both these Orders of the Assistant Collector the appellants filed their two separate Appeals before the Collector of Customs (Appeals), Calcutta, who vide his common Order-in-Appeal rejected the same. Hence the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of The Tata Oil Mills Co. Ltd. v. Collector of Central Excise, 1989 (43) E.L.T. 183 (S.C.) wherein while interpreting Notification Nos. 46/72-C.E., 153/73-C.E. and 25/75-C.E. it was observed that these Notifications partially exempts the soap if rice bran oil is used in its manufacture beyond the specified percentage. On the true interpretation of these Notifications and keeping in mind the object and purpose of these Notifications, it is clear that the emphasis is not that rice bran oil should be used as raw material in the very factory which produced the soap. The requirement is that the soap manufactured should, to a prescribed extent, be from rice bran oil as contrasted with other type of oils. In reply Shri L.C. Chakraborty, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding tannery machine manufacturers in India and manufacture tannery machines used for the Leather Industry and further that from their another letter dated 14-7-1987 it is also clear that the good quality Endless Felt Sleeves are absolutely essential for the proper functioning of the Sammying Machine and since at present these are not available or manufactured locally in India, these have to be imported for manufacturing good quality Sammying Machines, till such time the quality of endless indigeneous felts are manufactured in India. He stressed that the subject goods are in the nature of capital goods which were imported by the appellants for use in the manufacturing of Sammying Machine and the fact that these Sammying Machines are used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts/spares for Hydraulic Sammying Machines. It appears from the arguments advanced as aforesaid that the appellants admitted that the subject goods Felt Sleeves were imported for use in the Sammying Machines. Their contention that since such Sammying Machines are used in the Leather Industry, the benefit of the said Notification No. 224/85-Cus. be extended, we are afraid, cannot be accepted. The language of Notification No. 224/85-Cus., dated 9-7-1985 is unequivocal. It says that the goods specified in the Table attached to the Notification are exempt only when these are imported for use in the Leather Industry. Merely because the Sammying Machines are used in the Leather Industry and therefore the subject goods imported for the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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