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TMI Blog1997 (7) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : V.P. Gulati, Vice President]. - The prayer in the application is for dispensation of the pre-deposit of duty of Rs. 9,09,917/- and penalty of Rs. 90,000/-. The appellants have been held to have manufactured cone winding machines. 2. The learned Advocate for the appellants has pleaded that they had purchased cone winding machines in CKD condition locally and the goods had been tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaded on prima facie grounds, the appellants have a good case on merits. On limitation he pleaded that there was bona fide belief on the part of the appellants that once the goods had suffered duty as a machine in CKD form, there could not be a levy a second time over on the same machine by reason of certain additions made on the machine. 3. The learned SDR for the department has pleaded, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants had purchased the cone winding machines in CKD form and the same were assessed to duty as machines under Tariff Heading 8445. After purchase of the same, in their factory they have attached the motor, starters and also endless belts and guides to make it functional. We observe that the scheme of the Central Excise Tariff envisages the levy of duty in terms of the interpretative Rule 2A to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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