9911796707
TMI Blog1996 (7) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... orated a gas flushing service. It did not incorporate flushing vacuumising equipment. Since Notification No. 125/86 under Sl. No. 17 referred to FFS with vacuumising and inert gas flushing the appellants were not eligible to exemption. Collector (Appeals) upheld the order of the Assistant Collector. Hence this appeal. 3. Arguing for the appellants the Ld. Counsel submits that what is indicated in Sl. No. 17 of the Notification is a machine with one of the functions. How these facilities are to be utilised depends upon the type of goods which have to be packed. For instance they have to use inert gas because vacuuming in case of sweets would have the effect of deflating the packages. In case of meat products vacuumising is the only method ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect machine held that these machines could be called a packing for flexible packaging system and therefore were exempted under Sl. No. 7 of Notification No. 47/84-Cus. 5.1. The matter relating exemption of form, fill and seal where the machines were only gas flushing facilities having no vacuumising facilities again came up before the Tribunal in case of Consolidated Petrotech Industries v. C.C. - 1992 (57) E.L.T. 81 (Tribunal). The Tribunal after considering series of decisions came to the conclusion that the word and used in Notification No. 125/86 against Sl. No. 17 has to be read as or . The main reasoning which led the Tribunal to arrive at this conclusion emerges from para 9 of the Tribunal s order which is extracted below. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus allowed, the foreign exchange to go waste. I find considerable force in the aforesaid plea of the appellant s ld. Counsel. This plea is further fortified by the subsequent amendment No. 125/86, dated 17th February, 1986 by Notification No. 65/89-Cus., dated 1st March, 1989, allowing concessional rate of duty when FFS machine is imported either with vacuumising accessory or inert gas flushing accessory or with both the accessories." 6. Following the ratio of the Tribunal s order in case of Consolidated Petrotech Industries v. C.C. (supra) we hold that the impugned goods are entitled to exemption under Sl. No. 17 of Notification No. 125/86 as amended. We, therefore, set aside the impugned order and allow the appeal. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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