9911796707
TMI Blog1996 (3) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... xports of electronic goods. In this case the appellants were manufacturing ICs. The claim of the appellants is that the time recorders are very sophisticated machines and were imported to increase production efficiency. They serve the purpose of accurately monitoring production of the workers, enabling the appellants to compute their productivity in terms of the IC Units produced per hour. The appellants claim that these imported items have minimised the waste of time of the workers for punching the cards and the extra time saved has resulted in increased production of ICs during the same number of working hours and at the same cost. 2. Notice of today s hearing was issued to the appellants. However, none has appeared nor is there any re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Machinery 2. .... 3-5 .... 6.. Tools, jigs, Gauges, Fixtures, Moulds, Dies, Instruments . and Accessories 7. ..... 8. Office Equipment, spares and consumables thereof. 9-12 ..... 4. The claim of the appellants that the goods in question have been imported to India in connection with promotion of exports of electronic goods is not acceptable as the time recorders in no way promote the export of electronic goods. They are only to be considered as an apparatus designed for recording the time intervals and therefore they cannot be brought within the scope of any one of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment, tools and jigs and watches separately, but in their appeal memorandum petitioners have referred to all possible things; From their point of view the goods could be either machinery or tools, jigs, gauges, fixtures, moulds, dies, instrument and accessories or they could be treated as office equipment for all they care. However this is certainly not the way we could look at an item(s) either for classification or for exemption notification purposes and it was required on the part of the person claiming the benefit of an exemption notification to exactly specify the item and indicate the basis on which the claim is being made. No one has appeared before us and neither any catalogue, technical literature or any other material has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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