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TMI Blog1996 (10) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : Shiben K. Dhar, Member (T)]. - This Appeal is directed against order in Appeal No. 1906/88-BCH, dated 3-5-1988. 2. The Appellants had imported one sharpening Machine which they claimed is automatic Helical Gear Cutter Sharpener. They claimed benefit of concessional rate of duty under Notification No. 40/78, dated 1-3-1978 under Sl. No. 21 of the Notification. Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with other attachment it can function as a Spur Sharp cutter. It is designed for both these functions which are however performed separately. It is only when function peculiar to the accessory i.e. spur sharp cutter is required that this attachment is attached. Because of this the machine does not become composite machine; as such Notification No. 40/78 itself allows import of both these items und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e confusion created between item "E" and "D" appear to us somewhat misplaced. The catalogue placed in the appeal papers itself shows photocopies of the two machines one for sharpening helical shaper cutters and other for sharpening helical shaper cutters and spur shaper cutters. It was rightly pointed by the Ld. Representative of Appellants that when the machine is required for spur shaper cutters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also pressed into service section note No. 3 of the Section XVI to indicate that even if it was considered as composite machine the concessional rate of duty will be applicable since it consists only of that component or being that machine which performs the principal function. We, however, are not able to pursuade ourselves to this line of reasoning for the simple reason that section notes canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h attachment and either of the function can be performed only one at a time and not simultaneously, there is no reason why benefit of exemption Notification No. 40/78 cannot be given. If a sewing machine used for stitching cloth can at times, with the help of attachment in the form of a special needle, stitch leather, it does not cease to be a sewing machine for stitching cloth. 7. Consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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