9911796707
TMI Blog1998 (2) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed the benefit of Notification No. 104/90-Cus., dated 20-3-1994 which gives a lower rate of duty to Rheometer. Assistant Commissioner of Customs, Air Cargo Complex, Trivandrum examined the claim of the assessee and stated that the Elastograph is a machine for ascertaining the elasticity of rubber compound, whereas the Rheometer is used for measuring the degree of vulcanisation. Therefore, Assistant Commissioner held that Rheometer and Elastograph are two distinct and different instruments for measuring two different properties of the rubber compound and hence, the lower rate of duty prescribed for Rheometer cannot be granted to the `Elastograph under import. Commissioner (Appeals), Cochin set aside the order and directed the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on a strict reading of the wording of the Notification in question it is clear that concessional rate can be given to only Rheometer. 3. Learned Advocate for the respondents submitted that the respondent firm, M/s. Midas Rubber (P) Ltd. has produced literature of M/s. Monsanto Instruments and Equipment who are manufacturing the machine called `Rheometer . This literature shows that Rheometer is used for measuring the cure characteristics of compounded rubber by using a sealed rotorless moving die system. From this, it is obvious that this is an equipment used for ascertaining the cure characteristics of rubber compound. From the literature of M/s. Monsanto, it is clear that the term, `Rheometer is used by them to describe the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company to only. Therefore, any machine for the purpose of testing the cure characteristics manufactured by various manufacturers would be entitled for the benefit of the notification in question. 3.2. Learned Advocate for the respondents also submitted that the Assistant Commissioner had not supported his conclusion with any scientific or technical evidence. 4. We have considered the above submissions. We observe that the learned Counsel s arguments have a lot of force. We have perused the copies of the pamphlets and write-up regarding `Elastograph or `Gottfert as also the certificates issued by the Deputy Director of the Rubber Research Institute of India, Kottayam and the affidavit filed by Prof. (Dr.) D. Joseph Francis, Head, Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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