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TMI Blog2000 (8) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V.N. Naik, Senior Purchase Officer, for the Respondents. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the eligibility to Notification 128/94 of goods described as Stud Tensioning Device imported by the respondent. The Assistant Commissioner had denied the benefit of the notification. On appeal from this order the Collector (Appeals) fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are not raw materials, components, intermediate consumables, computer software and parts required for manufacture of final products. They do not fall within the definition of term material . 5. The contention raised by the representative of the respondent is that these goods are required for the manufacture of manhole cover and in fact required to maintaining the stud in the required degree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The fact that the machine is required for functioning of the pre-heater is again irrelevant in deciding whether its import is allowed in terms of notificaion. We have to see whether the machine falls within the definition of the term material specified in the notification. That some nuts and bolts might have been allowed for import, which the Commissioner cites no authority is again irrelevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the respondent, to be a complete machine. His further submission that it can be used only for a particular purpose is irrelevant. Every machines are used only for specific purposes. 8. We are therefore of the view that the benefit of the notification should not have been accorded, allow the appeal, set aside the order of the Commissioner (Appeals) and restore the order of the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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