9911796707
TMI Blog1997 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. This appeal is directed against order in appeal, dated 30-7-1991. The appellants imported an Automatic antifriction machine. They claimed assessment under Heading 8461.90. Subsequently, however, they sought assessment of goods under CTH 8460.90 read with Notification No. 40/78. While revised classification under Heading 8460.90 was accepted, the benefit of Notification under 40/78 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal plunge groove grinding machine. Collector (Appeals) appears to have erred in holding that appellant s machine performs other functions also except grinding. 3. Appearing for the revenue ld. DR submits that the appellants ought to have substantiated their claim with reference to literature and supplier s certificate. 4. We have heard both sides. Collector (Appeals) has observed that; The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms other aforesaid functions and, therefore, it is not a machine exclusively performing only the function described against S. No. 27 but performing certain other functions and, therefore, going beyond the machines described against the said S. No. 27. In other words, S. No. 27 covers a particular machine having exclusive function as mentioned therein, but the appellant s machine, in addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent types of grooves. Different dressers and diamond holds are needed depending upon the requirement of the customer. Apart from this, it is contended by the appellants that the machine in question is with only [radial] dresser and not with a cylindrical or a special profile dresser and therefore, the machine as imported by them is incapable of grinding grooves of cylindrical or special profil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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