9911796707
TMI Blog1997 (8) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal filed by M/s. Super House Ltd. the matter relates to the eligibility of the machine imported - model EL 1250, (sic) to the benefit of exemption under Notification No. 42-Cus, dated 1-3-1978 as amended which provided exemption and concessional rate of duty among others to Hydraulic Automatic Plating Ironing Machine. Under that exemption notification various items as specified in the table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated and on appeal, the Collector of Customs (Appeals), Bombay extensively dealt with the arguments adduced by the appellants and noted that the base plate in the machine was to be pulled out manually to lead the leather components. He also took note of the fact that there was another Model PL 1251 where even this operation was done through the extra motor fitted therein. He came to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Hydraulic Automatic Plating Ironing Machine. 5. As the machine imported on examination was found to be manually operated insofar as the plating is concerned, we consider that the contention that the Hydraulic pressure is regulable or thermostat is regulable, or the dwell time is adjustable by a timer will not make the machine as automatic plating ironing machine. 6. Ld. Advocate had refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL 1251 had automatic operation even for the plating as submitted by the appellants. 7. In view of the admitted position that in the machine in question, the plating operation was manual, we consider that it was not covered by the description hydraulic automatic plating ironing machine which were eligible for concessional rate of Customs duty under the relevant exemption notification. No materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
