9911796707
TMI Blog1998 (3) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Licence (OGL). The benefit of entry No. (i) 36 of Notification No. 154/86-Cus., was also claimed. The Custom House on examination of the goods was of the opinion that machine imported was capable of performing the functions of deburring and tooth rounding on gears in addition to chamfering. Therefore, notice was issued proposing denial of the clearance under the OGL, the benefit of notification and confiscation of the goods and imposition of penalty for wrong declaration. The importer replied to the notice. It raised various contentions which we shall consider later in detail, as these contentions are reiterated in appeal. Essentially the contention was that the machine, it was only a chamfering machine. It was also contended that sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that additional equipment has to be fitted to the machine before it can perform the functions of deburring and tooth rounding. 3. The Departmental Representative contends that the manufacturers brochure itself specifically says that the machine is designed for rounding chamfering and deburring. The brochure also indicates that different functions can be done without changing the cam. He contends that the leaflet or other literature are relied upon is not authenticated and did not clear who has authorised them. Chamfering requirement specified is obviously since the packing list itself includes the chamfering cam and supply of chamfering cam is part of the supply of complete tooth rounding machine. He reiterates the findings in the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erforming these specific functions, it is not unreasonable that the machine perhaps at most with some change of parts is capable of performing all the three functions. This is emphasised when the manufacturer says that the machine has two kinds of cams one for gear rounding and the other for chamfering. The same brochure indicates in the manufacturing programme the function of chamfering and deburring and gear shaping. When both functions are shown in the same brochure, it is difficult to conclude that the function of the machine when it was designed was only for chamfering and it was not designed to perform gear shaping and deburring. The fact that the correspondence referred to it as chamfering machine, seen in this background is not si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de that the machine as it was supplied did contain component for chamferring and deburring. 7. The contention that in addition to the cam, other items are required for these functions to be performed is not substantiated. There is no reference to any such items in manufacturer s literature nor did the appellant produce any material in support. It would therefore follow that on the same machines different functions are to be carried out by fixing cam intended for the purpose. As we have noted the supply of different cams for performing different functions is clear from the brochure and the packing list. 8. From the drawing of the machine produced it is clear that the cam is only one of a large number of parts in the machine. The literatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y mala fide or any misdeclaration. The appellant had described the machine in the manner in which its manufacturer has described it. We are, therefore, of the view that confiscation and penalty are not justified. 10. It would however be a different matter where the notification is concerned. An exemption notification has to be construed strictly. The factors which we were cited as to the penalty and confiscation therefore would not apply with regard to the exemption notification. The notification exempted only machines performing a specific function. The machine imported would not fall either into entry 36 or 37 or any other entry in the notification. It is, therefore, not entitled to benefit of the notification. We, therefore, confirm th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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