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TMI Blog1997 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : S.S. Kang, Member (J)]. - Both these appeals involve common question of law, hence are being taken up together for final disposal. The appellants made import of Automatic Gear Tooth Rounding and Deburring machine and claimed the benefit of Notification No. 154/86-Cus., dated 1-3-1986 under the entry at Serial No. (i) 36 and 37. Vide the impugned order, the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OGL treating the machine to be particularly a chamfering machine. She submits that in the case of the appellants themselves, the Tribunal held that merely because the instrument also carry other functions than those specified in the notification should not be a ground for denial of the benefit of notification. She relied upon the decision of the Tribunal in the case of Escorts Ltd. v. CC, New Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notification and is liable to duty @ 75%. He, therefore, prays that the appeals be dismissed. 3. Heard both sides. In this case the appellants made import of automatic gear tooth rounding and chamfering machine. Notification No. 154/86-Cus., dated 1-3-1986 provides as under : "In exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification of the Government of India for the time being in force." 4. The table appended to the notification is in the three parts i.e. Serial No. (i), (ii) & (iii). Serial No. (i) covers various types of goods stated against Item No. 1 to 85 and the rate of duty is 35% ad valorem, Serial No. (ii) the rate of duty is 105% ad valorem, and at Serial No. (iii) the rate of duty is 75% ad valor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amfering Machine. In the impugned order, the Collector has agreed that the machine is capable of performing of the three functions. The Collector of Customs in the impugned order also treated the machine to be particularly a Chamfering Machine for the purposes of OGL and granted the benefit of import under the OGL. Taking into account the ratio of the above mentioned decisions of the Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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