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TMI Blog2002 (5) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court were - 1. Whether in the facts and circumstances of the case the decision of the Tribunal that the stapling machine imported by the Appellant was not industrial stapling machine is justified. 2. Whether on the facts and circumstances of the case the Tribunal was correct in holding that the stapling capacity of the stapler namely HD-10 type disentitled it to be called as Industrial Stapling machine. 3. Whether in the facts and circumstances of the case the Tribunal was right in holding that the capability of HD-10 stapler to be used in the industry more particularly in petitioner s own industry of Garment Export was not the main criteria. 4. Whether in the facts and circumstances of the case the applicant s import of Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case the decision of the Tribunal that the stapling machine imported by the Appellant was not industrial stapling machine is justified. The Hon ble High Court in R.C.No. 7/88, after due consideration, accepted the importer s plea and held that industrial stapling machine referred to in Appendix 17 is the one which is used by the manufacturers in the manufacture of garments. The findings recorded by the Hon ble High Court in Paras 8 to 16 are reproduced : 8. There can be no doubt that the REP licence does not enable the licensee to import any of the prohibited items, unless specifically permitted to do so by the REP licence. The prohibition under Appendix I is against the import of stapling machines' w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a product or at least the effort applied in an organized manner for the processing of material with a view to bring about the changes therein. When a machine is qualified by the term industrial the normal implication would be that what is referred to is a machine used in the industry, or it is capable of being used in the industry. 10. The literature placed before us does not show the classification of staplers into industrial and non-industrial staplers. The Revenue has not placed any material. The applicant has placed the brochures issued by the manufacturer which do not describe any of its staplers as industrial. The different varieties of staplers are mentioned therein with the uses to which they can be put. One of the uses for all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit of Production Manager of the applicant has also been filed before us. It has been reiterated there that for the scaling and packing in polythene bags in which the garments are placed, stapling machine is used. It is also stated that the machine is used to affix papers with the necessary markings of pieces of cloth which ultimately go up to make the garments. It is also used when switches of materials are placed with the trim card and stapled making use of model HD-10 stapler, the card being used to note down the design, number and such other information. 13. If the manufacturer is permitted to import the staples on the ground that it is an article made of iron and steel, he should also be in a position to make use of these staple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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