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TMI Blog1996 (9) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... nd subsequently filed a refund claim. The Assistant Collector s order was upheld by the Collector (Appeals) in view of his interpretation of Heading 84.59(1). However it was there submission that he had erred in doing so. 3. The Heading 84.59 as it stood during the relevant period reads as follows : 84.59 Machines and mechanical appliances, having individual functions, not falling within any other heading of this Chapter : (1) Not elsewhere specified. (2) Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing; nuclear reactors." 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ombay [1983 (13) E.L.T. 991 (Tribunal)] indicated where `and can be read as `or or `or as `and . 8. In the present case, therefore, the relevant Clause 84.59(2) has to be so read as to mean that it covers a stripping machine and also a cutting machine that is a machine which can perform any one of these two functions. 9. The ld. DR drew attention to the impugned order and reiterated the department s view as contained therein. He emphasised that the relevant clause of the tariff heading mentions `machines for stripping and cutting for tobacco leaf and therefore, only a machine capable of performing both the functions could be classified under this sub-heading. 10. In response to the Bench queries, he could not show any case law or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the issue before us since there is no dispute that the imported machine is a tobacco cutting machine and the only question before us whether it is covered by Tariff Heading 84.59(2). The crucial clause in sub-heading reads as follows : Machines and mechanical appliances designed for ...... stripping and cutting of tobacco leaf." 15. Since during the relevant period, there was no such machine which could perform both the functions simultaneously as certified by the Tobacco Board of India. We have to keep this technical position in view and the Tribunal s observation in the case of United Electrical Industries Ltd., Quilon supra which are as follows : 4. We have given our careful consideration to the matter. It is by now well settl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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