1995 (12) TMI 145

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..... Respondents. [Order per : Jyoti Balasundaram, Member (J)]. All the four appeals arise out of the order dated 31-7-1991 passed by the Additional Collector of Customs, New Delhi holding that Slitter-cum-Rewinder Machine imported by the appellants was not a paper cutting machine which was covered by OGL, confiscating the same with an option to redeem on payment of a fine of Rs. 2,50,000/- a .....

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..... g machine with three knife trimmers. The case of the department is that paper cutting machine is different from the machine imported by the appellants as obviously the definition of slitter-cum-rewinder is different from that of a paper cutting machine and is limited solely to the stage of slitting and rewinding . We agree with the learned Counsel having regard to the Explanatory Notes to Heading .....

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