9911796707
TMI Blog1996 (11) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... establishment of the nature covered under the exclusion category as set out in the definition of industrial plant under PIR framed under Section 157 of the Customs Act, 1962. In terms of chapter notes under Chapter 98, the scope of industrial plant for the purpose of assessment under Tariff 98.01 has been amplified to mean the one as defined under Project Import Regulations (PIR). This definition as set out under Clause 3(a) of PIR is as under :- `Industrial Plants means an industrial system designed to be employed directly in the performance of any process or series of processes necessary for manufacture, production or extraction of a commodity, but does not include - (i) establishments designed to offer services of any descript ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y excluded from the concept of the project imports." 4. The learned SDR vehemently pleaded that the machine imported by the respondent is to be used for the purpose of reproduction of the sound in the respondent s factory and this reproduction of the sound is akin to the equipments which are used in the photographic studios, photographic film laboratories, etc. The very nature of operation of transfer of sound is like transferring of a photographic impression from a negative to a positive as in the case of photographic studio or taking out a copy of printed material in a photocopying machine. The process carried out being similar to the use of the above in the respondents factory, the use of machinery in question should be taken to be use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has taken us through the details as set out in the said order about the method of sound recording and also the reasoning of the learned lower authority in this regard. He has urged that he is adopting the reasonings of the learned lower authority and drew our attention to the decision of the Hon ble Madras High Court in the case of M/s. Super Recording Co. Pvt. Ltd. v. G.O.I. reported in 1992 (61) E.L.T. 17 (Mad.) wherein he has urged the Hon ble High Court has held that unit manufactures pre-recorded cassettes by sound duplication on tape to tape is not a service industry but an `Industrial Plant within the meaning of Clause 3(a) of PIR, 1986 and that the goods are assessable under Tariff 98.01. High Court relied on an earlier judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablishment can be in any way considered to be like the ones which have been given as illustration in the Regulation 3(a) of the PIR. In the respondents place the tapes which are manufactured are out of a master tape and the machine in question transfers the sound from the tape on to a pan cake and which pan cake ultimately after the sound is recorded on the tape is utilised and placed in the desired length in the deck of the cassette for being used. It is not the case here that an individual can take a blank cassette to the respondent and get a particular sound track recorded from another tape. If that were so, the establishment could be taken to be answering to the nature of the establishments as have been given as illustrations for bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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