1997 (10) TMI 196

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..... rder per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the issue for our consideration is whether the Skiving Knives imported by the intending agents, the respondents before us, M/s. Sagittarians Agency Division, were eligible for the benefit of Customs exemption Notification No. 224/85-Cus., dated 9-7-1985 which, among others, prescribed concessional rate of Customs duty .....

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..... respondents. The respondents have also filed cross-objections and the Revenue had furnished comments on the said cross-objections. 3. We have carefully considered the matter and have given our due thought and consideration to the submissions made by both sides. 4. Under exemption Notification No. 224/85-Cus., dated 9-7-1985, as amended, the Bell Skiving Knives, among others, when impor .....

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..... of a particular notification. He had relied upon the Tribunal's decision in the case of Collector of Customs v. Blue Star Ltd. - 1990 (50) E.L.T. 186 (Tribunal). The Tribunal in that decision had observed that the exemption was not deniable if the machine was capable of other uses or functions even when the exemption to that machine was based on specific use or function. The adjudicating authorit .....

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..... e find that the goods were imported in the year 1990 and on the basis of the Order-in-Appeal, the benefit of Notification No. 224/85-Cus. had already been extended in favour of the goods imported. We have gone through the grounds of appeal and the comments on the cross-objections filed by the respondents. We do not find any material to justify any interference in the view already taken by the appe .....

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..... as already held by the Tribunal in the case of Collector of Customs v. Blue Star Ltd., (supra). 7. Taking all the relevant facts and considerations into account, we do not find any ground to interfere with the view already taken by the Collector of Customs (Appeals). As a result, the appeal filed by the Revenue is rejected. The cross-objections are also disposed of accordingly.
Case law .....

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