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TMI Blog1995 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... fore performing the actual function of boring, X-Y co- ordinates have to be correctly aligned and marked on the work piece which is placed on the table of the machine. Marking of X-Y co-ordinate is done by milling operation. Milling cutter is attached to the spindle and X-Y Co-ordinate are finally machined on the work piece. The correct alignment is checked by microscope attached to the machine. After X-Y Co-ordinates are correctly marked the exact position where boring is to be performed were marked with the aid of microscope. Thereafter a drilling tool is attached to the spindle and a light drilling is done on the exact spots where subsequent borings are expected to be performed. This action is to facilitate the boring tool to operate easily. After drilling is done boring tool is attached after removing drilling tool and boring is performed at the exact positions. The jig or fixture is thus manufactured or formed. It is further stated in the order-in-original that these facts were brought to the notice of the importer and explained to them that the machine imported is capable of performing not only boring but milling and drilling operations also and, therefore, they were asked to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Boring machine (MECH ENG) A machine tool designed to machine internal work such as cylenders, holes in castings and dies; types are horizontal, vertical; Jig and single. Boring Mill (MECH ENG) A boring machine tool used particularly for large work pieces; types and horizontal and vertical". Jig (ENG) A machine for dyeing piece goods by moving the cloth at full width (open width) through the dye liquor on rollers. (MECH ENG) A device used to position and hold parts for machining operations and to guide the cutting tool. (MIN ENG) A vibrating device in which coal is cleaned and ore is concentrated in water. JIG Borer (MECH ENG.) A machine tool resembling a vertical milling machine for locating and drilling holes in jigs". Reference to few passages from `Machine Tool Technology and Manufacturing Processes by C. Thomas Clivo [Galgotia Publications (P) Ltd. 1989] at page 483, 484 was also made. They are as follows : Jig Boring, Jig Grinding and Universal Measuring Machines and Processes Precision Jig Boring Machine Tools, Processes and Accessories. The Jig borer is specially adopted to machine tool operations requiring extreme dimensional measurement accuracies. Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bar is the most important tool used, drills, reamers, and counter bores are also used . Page 477 Jig Borer A Jig borer has the essential elements of a vertical-spindle milling machine but it is built lower to the floor and is of much more rigid and accurate construction . The ld. Advocate submitted that merely because the machine performed other functions by itself the benefit of the notification cannot be denied. He has drawn strength from the certificate issued by CMTI, Bangalore and the catalogues and literature of the supplier. 8. Shri B.K. Singh, ld. SDR countering the arguments of the ld. Advocate, submitted that it is an admitted fact that the machine in question is not a simple jig boring machine but it is a sophisticated machinery performing several other complicated functions. He submitted that the supplier is a Russian firm and their understanding is different from the American authors, whose references the ld. Advocate has relied. He countered by saying that even from the dictionary meaning of `Jig boring it should perform mere drilling holes in jigs (McGraw Hill Dictionary of Engineering). The fact that the machine can perform sophisticated functions, take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal in the case of Batliboi v. Collector of Cus., Bombay, 1987 (32) E.L.T. 118. 9. We have carefully considered the submissions of both the sides, perused the entire records, technical literature, catalogue and the impugned orders. 10. The S. No. 2 of the table appended to Notification No. 40/78-Cus. reads - tool room precision co-ordinate jig boring machine with or without numerical control . 11. The ld. Collector has noted the details of the imported machine in paras 21 and 22 of his order which is noted herein below : 21. On the front page of the Manual, in addition to foreign languages, following has been stated jig Boring Machines" 2B460A, 2E470A . The application, of the above machines, is mentioned at page 43, of the manual, in English version. In the opening paras, it is stated as under :- The Jig boring machines models 2E460A, 2E460A and 2E470A are designed for machining holes in large size jigs, fixtures and workpieces where the job requirements as to the accuracy of the relative position of the holes are very high. The machines may be used for drilling, boring, countersinking, reaming, facint with a universal tool holder and for milling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring as extracted supra discloses that a jig borer is a machine tool resembling a vertical milling machine for locating and drilling holes in jigs. The definition of a boring machine is different. We have to go by the understanding in common parlance of a jig boring machine. The technical literature is merely an aid for our understanding. The certificate of CMTI, Bangalore, relied by the importer also states that Hence all jig boring machines must have capability for carrying out light milling and drilling operations, though the principal operations carried out on a jig boring machine is jig boring operation. There is no jig boring machine which cannot perform light milling and drilling operations . (emphasis ours) The certificate emphasise that the jig boring machine must have capability for carrying out light milling and drilling operations. The ld. Collector has also not accepted this certificate, as the same had been issued without even examining the machine in question. We do not find any infirmity in this portion of the impugned order. The importer is also relying on the opinion of DGTD, dated 1-2-1989 which has recommended for change of nomenclature in the S. No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the Tribunal dealt with the same notification as in the present case and the above findings squarely apply to the facts of the case. Applying the ratio of the above ruling and in the light of our findings, we do not see any good reason to interfere with the impugned order and hence we order for rejecting the appeal. Appeal dismissed. Dated : 30-8-1993 Sd/- (S.L.Peeran) Member (J) 12. [Contra per : P.C. Jain, Member (T)]. - I have carefully perused the order proposed by the learned brother but I regret I am unable to agree with the conclusion reached by him. My order is as follows :- 12.1 The goods imported are CNC Jig Boring Machine Model 24K40CF4 (Precision Accuracy over 300 mm Travel) with accessories. The appellants have claimed classification under sub-heading 8466.93 as also benefit of Notification No. 40/78-Cus. There is no dispute regarding classification. Dispute is whether the benefit of the aforesaid notification is available to the goods or not. S. No. 2 which is the relevant serial number in the Table to Notification No. 40/78-Cus., dated 1-3-1978 is reproduced below :- S. No. 2 - Tool Room Precision Co-ordinate Jig Boring Machine with or wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pper plate are obvious `naturals for a jig borer. Such holes can be produced quickly and accurately. By interchanging the tools in the spindle of the jig borer, operations such as drilling, boring, reaming and counterboring can be readily performed. Unit 71 - Accessories and small tools A wide variety of accessories enable a jig borer to meet three basic requirements, accuracy, versatility and productivity. Only accessories concerned with drilling, boring and reaming will be dealt with in this unit. Drilling Key type and keyless chuks are used to hold the smaller sized straight shank spotting tools, drills, and reamers .............. Boring Single point boring, the most accurate method of attaining locational accuracy in jig boring makes it necessary to have a wide variety of boring tools.......... Unit 72 - Jig Boring Holes Since the beginning of the machine age, the problem of locating holes accurately has plagued the toolmaker. Before the development of accurate locating and measuring machines, the toolmaker was faced with a tendious and costly, though reasonably accurate, method of locating holes. The jig borer, first developed in 1917, now provides the toolmak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed type milling machine being imported under the nomenclature Tool Room Precision Coordinate Jig Boring Machine by various companies. 2. The then Secretary (TD) DC(TD), Shri P.R. Latey, in his d.o. letter dated 9th April, 1986 addressed to Shri H.M. Singh, Principal Collector, Customs Central Excise had given ample clarification on this issue. We have further examined the parameters so as to give the correct classification for jig Boring Machine. The Tool-makers Association and the Indian Machine Tool Manufacturers Association in turn had also been consulted after consulting CMTI also and we have come out with the suggestion for indicating the accuracy and other specifications under which the Machine could be classified as `Tool Room Precision Coordinate Jig Boring Machine . 3. In the light of the above , DGTD recommend that only such machines with the following description and specification and accuracy should be termed as `Tool Room Precision Coordinate Jig Boring Machines and which is eligible for duty concession under Customs Notification No. 40/78-Cus., dated 1-3-1978. `Jig boring and milling machine/co-ordinate boring and milling machine with/without CNC positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine." 14. Learned SDR, on the other hand, relies on the definition of `Jig Borer read with the definition of boring machine given in McGraw Hill Dictionary of Engineering already reproduced in the proposed order of the learned brother. He submits that the function of a boring machine is simply to bore the hole i.e. to enlarge an already existing hole. It is admitted to the appellants that the imported goods besides carrying out the function of boring the holes does many other functions. He has, therefore, supported the order of the lower authorities. He also relies on three Members Tribunal s decision in the case of Batliboi v. C.C., mentioned above in the learned Brother s order. He submits that this is also a case on Notification 40/78. He further submits that this judgment is binding on the Tribunal. 14.1 In his rejoinder, learned advocate, Shri V. Sridharan for the appellant, submits that Batliboi case does not apply to the facts and circumstances of this case. The machine entitled to benefit of concessional rate of duty under the said notification now is Jig Boring Machine whereas Batliboi s case dealt with the entry as stood in the notification at that time i.e. as `bori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng operations, though the principal operation carried out on a jig boring machine is jig boring operation. There is no jig boring machine which can perform light milling and drilling operations. Expression `light milling and drilling operation is attempted to be contrasted with `sophisticated and computerised precision oriented operations. In my view, light milling and drilling operations should be contrasted with heavy milling and drilling operations. Light milling and drilling operations may be sophisticated and computerised precision oriented operation. 15.2 Opinion of DGTD is sought to be discarded by the lower authorities on the ground that it is merely a recommendation to change the existing entry at S. No. 2 in Notification 40/78. It is argued by the learned SDR that so long as entry at S. No. 2 in Notification 40/78 remains unchanged opinion of DGTD is not of any consequence. Law has to be interpreted on the language of the existing wordings and not on the basis of the recommended wordings of the Industrial Adviser in the DGTD. A careful reading of the opinion does not support the view of the learned SDR and of the lower authorities. Para 3 of the opinion, as reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case the imported goods are entitled to the benefit of S. No. 2 of the Table to Notification 40/78, dated 1-3-1978? My both learned brothers have narrated the facts extensively in their orders and as such, I need not reproduce the same. 17. Shri V. Sridharan, the learned advocate had appeared on behalf of the appellant. He pleaded that the appellant had imported jig boring machine model 2E470A (tool room precision co-ordinate jig boring machine with or without numerical control) and the assessment has been made under Heading 8459.39. He further argued that the appellant had claimed the benefit of Notification No. 40/78-Cus., dated 1st March, 1978 vide Serial No. 2 appearing in the notification and this benefit has been denied by the lower authorities. Description in the notification at Serial No. 2 is Tool Room Precision Co-ordinate Jig Boring Machine with or without numerical control. Shri Sridharan, the learned advocate argued that principal function of the machine is jig boring and it performs additional function of drilling and milling as per revenue. He pleaded that there is a fundamental error for reading jig boring machine as a boring machine. Jig boring machine per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the paper book and on this page there is a description of 2E470A jig bore is produced by the Sverdlov Machine Tool Building Amalgamation in Leningard. He also referred to volume No. 61 of Stankoimport Review appearing on pages 155 to 156 and on page 156 internal page 28 of the journal again there is a description as : Excellent performance of the Soviet machine over a long period of time influenced by the decision of Dixi S.A. to purchase a heavy jig borer of Soviet make. The Sverdlov Machine Tool Building Amalgamation in Leningard was chosen as the manufacturer. The machine, a 2E470A heavy double-column jig borer (work table surface 1.400 by 2.240 mm) is to be delivered to Dixi S.A. under a contract signed by V/O Stankoimport and its commercial agent M. Und D. Gertner. He referred to volume 73 of the same journal on pages 159 and 160 of the paper book. On page 159 there is mention : We also run Soviet-made hobbers gear shapers, and lathes; there are also an upright drill press and a 2E470A high-precision jig borer. They are used for finish machining. He referred to pages 160 and 163 of the paper book. On page 160 it is mentioned : This vertical jig bore, Type 2E470A, had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary to have a wide variety of boring tools. The most commonly used boring tools are a solid boring bar, a swivel block boring chuck, an offset boring chuck, and a DeVlieg microbore boring bar." On page 129 Unit 72 relates to jig-boring holes. Pages 121 and 122 of the paper book relates to versatile machines. He referred to pages 143 and 144 of the paper book Machine Tools by N. Chernov which gives the description of jig borers. He also referred to pages 148 and 149 of the paper book Machine Tool Design by N. Lisitsyn, A. Gavryushin, O. Trifonov, A. Kudry Ashov, General Editor N. Achkerkan, D. Sc. (Eng.) translated from the Russian by Nicholas Weinstein. He referred to para 22.1 of the book which describes jig borers as under :- Jig borers are used to machine holes which must be located with a high degree of accuracy in reference to the datum surfaces of the workpiece (within 0.005, or over 0.001 mm). In addition to all kinds of hole-making operations, a measuring machine for inspection and layout operations. The measuring systems used to establish preciso co-ordinate location can be classified as : mechanical, optico-mechanical, optico-electric and electric. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vertical and horizontal). It differs from the 2E460A machine by its basic parameters. The table working surface is 1.400x 2240 mm (width and length). Mass of the machine is 32.500 kg. He pleaded that model 2E470A was imported by the appellant. That is a general purpose machine. He referred to pages 140,141,149,123,163 and 129 of the paper book. He also referred to page 97 of the paper which is a certificate issued by Central Machine Tool Institute, Bangalore. He referred to the letter dated 1st February, 1989 written by Shri D.M. Malik, Industrial Adviser to Shri Vishwanathan, Collector of Customs, Bombay which appears on pages 74 and 75 of the paper book. Shri Singh referred to the decision in the case of Batliboi Co. Ltd. v. Collector of Customs, reported in 1987 (32) E.L.T. 118. He argued that in the decision HMT of the Bombay High Court Para 4 of Batliboi s case was not referred. Shri Singh refers to the Industrial Advisor s letter. He pleaded for the acceptance of the view of judicial Member. 19. Shri V. Sridharan, the learned advocate in reply pleaded that the facts of the Batliboi s case reported in 1987 (32) E.L.T. 118 are different and cannot be applied in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versa) by a factor of 50 or more have been successfully bored. Boring is sometimes used after drilling, to provide drilled holes with greater dimensional accuracy or improved finish. It is more widely used, however, for finishing holes too large to be produced economically by drilling, such as large cored holes in castings or ........ pierced holes in forgings. In many applications, boring is done in conjuction with turning, facing or other machining operations. The scope of this article is limited to applications in which boring is the sole operation or in which it is the major operation in a machining sequence." A perusal of the same shows that boring is sometimes used after drilling to provide drilled holes with greater dimensional accuracy or improved finish. Thus drilling itself is the principal function. For the proper appreciation of the legal position, relevant extract of Notification No. 40/78, Serial No. 2 is reproduced below : Tool room precision Co-ordinate Jig Boring Machine with or without numerical control. A simple reading of serial No. 2 of the notification clearly shows that the principal function of the machine is jig boring, whereas in the matter befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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