9911796707
TMI Blog1996 (12) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... sed under Heading 8422.30 of the CTA, 1975 which covers machinery for filling, closing, sealing, capsuling or labelling, bottles, cans, boxes, bags or other containers, machinery for aerating beverages. 2. The contention of Shri A.K. Patnaik, learned Counsel for the appellants is that since the imported machine was a top sealing machine, it was eligible to the benefit of the notification as top sealing machine whether for cups or trays, came within the scope of the relevants entry therein. 3. We are unable to accept this argument as in our opinion Sl. No. 25 of the Notification covers only machines for filling and top sealing of thermo formed trays. Machines for filling and top sealing of other types of containers are outside the purvie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this ground. It was also his submission that the Hon. Supreme Court has in the case of Bombay Chemical Pvt. Ltd. [1995 (77) E.L.T. 3 (SC)] observed that an exemption notification is to be strictly construed to see whether a particular article is capable of falling in one or the other category specified in the notification but once it falls under the exemption notification it has to be construed broadly and widely. He would also like to draw attention to the Tribunal s order in the case of Western Refrigeration Pvt. Ltd. v. C.C. Bombay - [1995 (77) E.L.T. 673 (Tribunal) in which it has been held inter alia, that in the case of a refrigeration post mix beverage fountain, a single unit composite machine performing the function of refrige ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hines. It was their contention that the ld. Collector (Appeals) observations were specious. The mention of cups against one Serial No. and the non-mention of it in another Serial No. did not mean that the machine at Sr. No. 25 was not entitled to the benefit, so long it was capable of sealing the tops of thermo-formed containers whether in the form of trays, cups or other such containers and the department has not disputed that the imported machine was capable of top sealing thermo-formed trays. 10. Ld. DR drew attention to the order-in-original and order-in-appeal and reiterated that under Sr. No. 25, the Government has extended the benefit to the trays only and not to the cups with a deliberate intention and only subsequently, by an ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low-count filling of liquid to pasty foods into pre-made, stackable plastic cups, followed by heatsealing an alum, diaphragm lid or applying an snap-in or snap-on lid. Combined closure will also be possible. The operation method is also indicated as follows :- Operation Method : The cups manually and stackwise placed into the cup destacker are automatically separated and inserted in the pockets of the continuously running cup transport chain on which they are transported to the individual function groups such as filling station, lid applying station and sealing station. During the transport the cups are neither accelerated nor decelerated. Two cups are filled and sealed simultaneously. This shows that the imported item is a singl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of extra devices called cup creators which is included in the operational extracts. 14. Neither Bill of Entry nor invoice description nor the submissions made before us show that the imported item was capable of top sealing of trays. 15. The case law cited by the ld. Counsel does not help their cause and a plain reading of the notification show that the distinction between various containers has been kept in view. Thus, there are separate entries for machine capable of sealing trays. Therefore, by reading the notification as a whole we come to the conclusion that Entry No. 25 covers only those machine which are capable of filling and sealing and thermo-formed trays (not other types of con- tainers). Hence, the benefit of notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
