1997 (6) TMI 111

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..... (T)]. This appeal is directed against Order-in-Appeal dated 16-10-1989. 2. The appellants imported calender rolls consisting of one number Swimming Roll as Bottom Roll with support, one number Swimming Roll as Top Roll with support, one number Aquitherm double-walled roll in second position (Drive Roll) with components, one number Aquitherm double-walled roll in third position (Non-drive R .....

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..... ods admittedly are rolls in the calendering section of the machine. Our attention was drawn to the Dictionary of Paper Fourth Edition published under the Auspices and Direction of the American Paper Institute, Inc., 1980. This publication while referring to Fourdrinier Machines states : The fourth section of the machine is known as the Calender Section. It consists of from one to three calender .....

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..... ed in their own right as parts of calendering or rolling machine. The ld. Consultant placed considerable emphasis on the fact that these function as parts of calendering section of the paper making machine and therefore would merit classification as parts of the principal machine. The machine in fact cannot be visualised without these. If we, however, accept this proposition, we would have to igno .....

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