9911796707
TMI Blog1998 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... . Matter called. None for the respondents. However the question involved being in very short compass, we heard the ld. SDR in the absence of the respondents. 2. The brief facts of this case are as follows : The respondents herein imported one centreless super finishing machine model - SM 400.1 and claimed the benefit of Notification No. 154/86-Cus. under S.No. 1(49). The relevant entry i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector observed as follows: it will be merely counter productive when a machine is capable of achieving the higher finish, it was certainly capable of achieving the finish given in the notification. 5. The aforesaid view was not accepted by the CBEC and hence they have directed the Collector (Appeals) to file the appeal in terms of Section 129-D of the Customs Act. 6. We have heard l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t specified and it could even get better finish. Therefore it is entitled to the benefit of notification as given by the original authority. 7. There would have been substance in Revenue s contention/if instead of the expression capable of achieving , the exemption would have been available to superfinishing machines falling within the range 0.05 Ra to 0.1 Ra surface finish ...... But that is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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