9911796707
TMI Blog1996 (9) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ard accessories and claimed concessional assessment in terms of Notification No. 40/78, dated 1-3-1978 as Automatic Multi Station bolt or nut making machine. On examination it was found that although the item was invoiced as Automatic Multi Station nut making machine the machine was tooled in such a way that in imported condition it was capable of producing only Rollers for cycle chain and not Nut as mentioned in the invoice. Hence the goods were assessed at standard rate without extending the benefit of Notification No. 40/78. 3. Aggrieved of the above order of assessment the importer preferred an appeal before Collector (Appeals). The Collector (Appeals) allowed the appeal for the following reasons :- (a) In the catalogue the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case are not capable of making nuts in the form imported. In view of the language used in the entry, it is not correct that notification does not stipulate any end use condition. 6. Ld. Counsel for the respondent stated that the catalogue describes the Model NS 5-6 as nut former and the machine is capable of manufacturing nuts of specifications indicated therein. The machine can of course be tooled up to produce the rollers as well, it is in fact a versatile machine which could be adopted to produce certain other products akin to nuts but that cannot be a ground to deny the concessional assessment and the Ld. Collector has correctly relied on the Tribunal s order cited by him. In fact he would like to cite a few more cases such as : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been submitted by the importers have submitted that the machine is basically a bolt/nut making machine with inbuilt capability to make components like chain rollers, bobbins etc., through the cold extrusion process. Therefore, they have explained that it is also called as Cold former. This is quite understandable. 9. Sr. No. 12 of the exemption notification specifically covers automatic multi station bolt or nut making machine. 10. That it is above type of machine is clear from the catalogue and merely because it is versatile and could be adapted for making other similar items will not take it out of the Sr. No. 12 of the exemption notification. The respondents have drawn attention towards a number of tribunal orders and judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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