9911796707
TMI Blog1999 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... in, Vice President]. Briefly stated the facts of the case are as follows :- 2. The respondents herein imported inter alia weighing machinery spares namely ribbons cartridges, for utilisation in their 100% export oriented unit (EOU). These goods were extended the benefit of Notification 13/81-Cus. which allows exemption from Basic Customs Duty as well as Additional Customs Duty equivalent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Collector, (Appeals) who has held that term `capital goods has been defined in Notification No. 264/87-C.E. which covers all items of machinery including prime movers, instruments etc. as well as auxiliary equipment required by investor for production of goods or for rendering service including those for replacement or expansion. The lower appellate authority, therefore held that exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E., dated 2-6-1981 is not at all applicable to the imported goods and consequently the entire case of the Revenue falls on this short point itself. 6. Opposing the aforesaid contention, Ld. SDR, Shri R.D. Negi submits, that it is merely a wrong mention of Notification No. 123/81-C.E., dated 2-6-1981 in the Show Cause Notice and the Order-in-Original. The proper Notification is 13/81-Cus. and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, we reject the preliminary point raised by the ld. Advocate. 7. Arguing on the appeal, ld. SDR, Shri R.D. Negi submits that it is clear that weighing machine is used only for weighing of incoming and outgoing raw-material or finished goods, as the case may be. He, therefore, submits that weighing machine in which the said goods, namely ribbon catridges, are used have nothing to do in manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine plays a necessary part in manufacture and marketing the goods and it is a necessary capital equipment. Unless the raw-materials are weighed and unless the fully finished manufactured goods are weighed, no production of goods can take place and no marketing of the fully manufactured goods can take place. We, therefore, do not find any substance in the Revenue s appeal. Consequently, we reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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