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1998 (4) TMI 274

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..... 3. Electric Permeability Meter 4. Mould Perm Tester Type PDF 5. Universal Strength Machine 6. Splitting Strength Attachment type PSP 7. Twin Transverse - Shear Attachment Type PQS 8. Mould Lifting Test Device Type PFV 9. Transverse Strength Attachment Type PBV 10. Tensile Strength Attachment Type PZV 11. High Dry Compress Strength Attachment Type PHB 1.2 They claimed clearance under OGL, Appendix 6, S. No. 5 of the ITC Policy, 1990-93. They recast the B/E, as per catalogue produced by them and described the goods under four broad categories under Tariff Headings, (i) 8479.89 r.w. Notification 178/90-Cus.; (ii) 8479.89 r.w. notification ibid: (iii) 9031.80 r.w. Notification 118/86 179/90-Cus.; (iv) 9031.90 r.w. Notificati .....

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..... ds are those which are required for manufacture of goods. Such goods should, therefore, be requi- red directly for manufacture of goods. Machine used in testing a raw material, i.e., sand, does not satisfy the requirement of the definition. Testing is not ma- nufacture. He, therefore, urges that Collector (Appeals) s finding is erroneous. 2.3 We have carefully considered the pleas advanced from both sides. Testing of sand, to our mind, is an essential process, so integrally connected with production of final goods, (steel castings) that but for the process of testing, the whole process of manufacture would be commercially inexpedient [see Rajasthan State Chemicals - 1991 (55) E.L.T. 444]. We, therefore, agree with the lower appellate auth .....

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..... ceeded in obtaining a licence, before clearance of goods from Customs, they have applied for re-assessment, and I do not see any reason to reject the same. Therefore, I allow the appeal and direct that assessment be done under provisions of Notification No. 169/90-Cus., dated 13-5-1990, r/w. the provisions of para 197 of ITC Policy April-March, 1990-93." 3.2 Ld. JDR has reiterated the ground advanced in the Revenue s Appeal that the Collector (Appeals) has not disputed the fact that the respondents herein were unable to produce the certificate or documents at the time of importation. 3.3 The respondents in their cross objections have stated that time of importation should be read as time of clearance . Otherwise, if the words are l .....

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