9911796707
TMI Blog2000 (12) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against the order of Commissioner of Customs, an imported item declared as Refrigerating Machinery (Air Cooled Chiller) Model : 30 GNP-110-913 found that it was a full machine described as such and was not described a component of a machine and therefore, the importers claimed that the imported machine was in the nature of a component for manufacturing a complete machine was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng some fitments and insulation is without any force and unsubstantiated and therefore, came to a conclusion that the said machine was not permissible except under a licence and he confiscated the same under the provisions of Section 111(d) and imposed a redemption fine of Rs. 5 lakhs in lieu of confiscation and penalty of Rs. 2.5 lakhs under Section 112 (a). 2. The ld. Advocate drew my attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since machine does not satisfy directly any human need of person but is only satisfying an industrial need, this cannot be considered to be a consumer item as imported. The Commissioner has admittedly found that certain pipes fitment and insulation were required to be fixed to the item imported before the machinery under import could be used by the actual user industry, in this case M/s. Siemens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) From the size and the dimensions of the machines under import it cannot be considered to be a consumer durable as understood by a common man. It is a component of a chilling plant as by itself it cannot supply the chilled water or brine solution but would need to be attached to various pipes insulation etc. as recorded by the Commissioner and also being submitted by the appellants. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter coming to a conclusion that a subject import is not a component was not called for. For this purpose he should have obtained material evidence and brought the same on record; in absence of the same, I cannot uphold this finding of the Commissioner. The subject goods are part of the cooling plant to be set up on M/s. Siemens Ltd. as submitted by the appellants before me and therefore, are sq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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