9911796707
TMI Blog1999 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice above, namely as Aseptic Packaging Machinery . The attached specification list attached to the invoice described the contents as follows :- ASEPTIC PACKAGING MACHINERY TYPE AB10 WITH INITIAL SET OF SPARE PARTS TETRA TRAY TYPE 670331 WITH INITIAL SET OF SPARES TETRA OUTER WRAPPER TYPE 674851 WITH INITIAL SET OF SPARES SPARES FOR ASEPTIC PACKAGING MACHINERY." 1.2 It appears from the Bill of Entry, that further amplification of the imported goods has been made by showing tray packers and initial sets of spares separately. Latter two items were assessed differently. Remaining goods were assessed as aseptic packaging machinery extending the benefit of Notification 125/86-Cus., dated 17-2-1986. A refund application was, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition to packaging. Pre-sterilising, pasteurising, comprising, forming, filling, sealing, coding, marking. The Aseptic packaging machine (Model AB 10) imported by the appellant exactly fit into the above description. The machine s scope as given in paras 2.1.3.1 to 2.1.3.12. shows that all the features are within the scope of aforesaid entry. Now Tray Packers are secondary packing of cartons filled with the product. Such type of secondary packaging are not within the scope of entry No. 23 of Notification 125/86-Cus. The scope of supply requirement shown in the Purchase Orders shows Tray Packers as separate machine from that of Aseptic packaging mechine. No where it is shown as an integral part of Aseptic Packaging machine, as other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale commercial units for distribution of the product-milk. Unless the milk produced by the appellants is hygenically packed and sealed and made into units for commercial distribution, the purpose of packaging is lost. Though technically, there are three separate machines, namely - (i) packaging milk in tetra packs (ii) packaging tetra packs into trays, and (iii) outer wrapping machining, packing trays of tetra packs into a wholesale unit of pallets of international for commercial distribution. Yet all the machines have to be treated as one aseptic packaging machinery . All three machines match and synchronise with each other. For this proposition, learned advocate relies on Tribunal s judgment in the case of Modern Food Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is objecting to the second stage packaging machine i.e. tray packing. This approach of Revenue is totally arbitrary and incomprehensible. 2.3 Learned advocate has further urged that the benefit of the notification is available to the machinery and not just a machine. Term machinery , he submits connots collection of several machines as explained in (i) 1993 (66) E.L.T. 594, (ii) 1992 (59) E.L.T. 572 and (iii) 1994 (73) E.L.T. 107. Therefore, all three machines forming part of a single object and aim of producing wholesale commercial unit of aseptic package of milk, would be entitled to the benefit of the said Notification 125/86-Cus. Support is also taken by the learned advocate from Tribunal s judgment in the case of Milk Food v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pressure-absorbing ability of the cartons to the full and, at the same time, enables consumption of material for the corrugated trays to be minimized. C. The base dimensions of the tetra tray are adapted to the international pallet standard. D. The ready-packed corrugated tray is wrapped in shrink-on film, which not only protects the contents against dust and moisture but also increases the pressure-absorbing ability of the tray." It will thus be observed that aseptic conditions are achieved not only when the milk is fed and packed into tetra packs but are also required subsequently to protect the tetra packs from dust and moisture when these are packed into units of sale in wholesale trade in the form of trays which are further pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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