9911796707
TMI Blog1998 (7) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bill of Entry that these motors are for their Shrink Wrap Machine. They also claimed the benefit of Notification No. 59/87-Cus., dated 1-3-1987. 2.1 Revenue, however, felt that the imported motors were not internally geared motors as claimed by the appellants but were squirrel cage type of motors, nor were they claimed to be explosion proof type. The reason for considering the imported motors as squirrel type was based on expert opinion which pointed out that in an internally geared motors housing of the motor unit and the geared unit is one and the same, whereas in the imported motors housings are separate. A show cause notice was, therefore, issued to the appellants on 8-8-1991 which resulted in the impugned order passed by the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as geared motors in the speed range of 1 : 2. He has also drawn attention to the certificate of the supplier, a well-known manufacturer of the motors in question, that all motors despatched under the relevant invoice are internally geared motors. He has also drawn attention to the certificate of the manufacturer-cum-supplier that the invoice concerned relates to internally geared variable speed commutator motor and the maximum speed is 48 rpm. 3.2 In reply to the show cause notice, the appellants made an assertion that if the goods imported are not internally geared motors the Customs should be asked to prove by documents or catalogues to show the design and nature of the internally geared motors. Learned Advocate emphasises that this ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Akbar Badruddin Jiwani v. Collector of Customs (p.9) reported in 1990 (47) E.L.T. 161 (S.C.). 4.1 Opposing the contentions learned SDR, Shri A.K. Agarwal reiterates the aforesaid findings of the adjudicating authority. He has also drawn attention that the allegations made in the show cause notice and findings of the adjudicating authority are based on an expert opinion set out in the show cause notice. It cannot be said, therefore, that the Revenue has based its conclusion without any expert opinion. 5.1 We have carefully considered the pleas advanced from both sides. We observe that while there is a lot of evidence from the side of the appellants supporting their view point that the imported motors are internally geared motors, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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