9911796707
TMI Blog1995 (9) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... hey had filed a refund application seeking the benefit of Notification No. 54/84-Cus., dated 1-3-1984, which grants benefit of exemption from payment of duty in respect of auxiliary duty of 25% only. The Assistant Collector in the order-in-original has held that on a perusal of the write up furnished by the claimants, it is seen that the function of the refiner is to defibrate the pulp and increase the freeness of the pulp. He has held that it has nothing to do with paper directly and, therefore, the refiner discs cannot be considered as part of paper making machinery for granting the benefit of the said Notification. On appeal, the Collector confirmed this order. Before the Collector, the appellant had pleaded that the refiner is an equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of paper being made on the paper machine and then passed on to the head box of the paper machine for making paper. The variables like freeness of pulp, additive chemicals, colour etc. all are decided by the quantity of paper being made in the machine. Therefore, it has been stated that the control of the refining is naturally done by the paper making personnel. 2. The appellants submits that the writing up has not been considered and the Learned Collector has passed a single lined order rejecting their claim. 3. We have heard Shri K.K. Kapoor, the Learned Consultant for the appellants and Shri Mohan Lal, the Learned DR for the Revenue. 4. The Learned Consultant submitted that the issue has already been decided by the Tribunal in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a paper making machine as the process of a refining the pulp is part of the activity of paper making machine. 8. We observe that the Bench has to follow the judgments of the Tribunal, unless a differing judgment is brought to our notice for consideration for referring the matter to a larger bench. In this case there is no judgment on the point and the Revenue has also not preferred appeal before the Apex Court. Therefore, we have to respectfully follow the Tribunal s judgment in the appellant s own case rendered in the case of M/s. Seshashayee Paper Boards Ltd. v. Collector of Customs. The item imported was refiner plates, which has been held to be entitled to the benefit of the Notification No. 62/83-Cus., dated 1-3-1983 which at Seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts, including a list of calculation of degree of freeness to be achieved, before feeding up the pulp to the paper making machine; in their written submissions, before the Collector. The Learned Collector had not adverted to these submissions and has also not given any findings on the same. As can be seen from the said submissions, it is seen that the pulp is refined to the corresponding freeness that has to be maintained for the quality of the paper being made on the machine. After such a process of refining the paper is immediately fed to the paper machine. The paper machine is a machine converting pulp slury into a paper shed by removing the total water out of slury. Therefore, the Tribunal s finding in respect of the item refiner plates ..... X X X X Extracts X X X X X X X X Extracts X X X X
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