2003 (9) TMI 383

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..... Parelkar, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. The miscellaneous application is for citing a specific case law. The same is allowed. 2. The dispute in this case relates to coverage of the impugned goods under Notification No. 17/2001-Cus., dated 01-03-2001. List 18A annexed to the said notification at Sr. No. 8 specifies the following machi .....

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..... d be procured by the importer locally and fitted to the imported machine. Finally, the Adjudicating Dy. Commissioner came to the conclusion that the impugned machine was not covered under the Notification No. 17/2001-Cus. because it had a separate drawing unit and it was also not equipped with the pneumatic suction devices. 3. Commissioner (Appeals) has come to the conclusion that the appellants .....

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..... t was stated that the machine in question was an automatic wire cutting and stripping machine with additional function of wire twisting. 4. In the present case, it is not established that the impugned goods are principally warping machine with the additional function of drawing. In fact the Commissioner (Appeals) has dealt with this issue at length and has referred to authoritative books such as .....

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..... because it does not have pneumatic suction devices which is required to be imported along with warping machine to qualify for the exemption. He also states that the cited case law is not applicable since drawing unit is not an accessory to the impugned machine as has been held by the Commissioner (Appeals). 6. After hearing both sides, we are of the opinion that since drawing machines and warpi .....

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..... ding that accessories may or may not be imported along with a machine and import of the same is optional. It, therefore, appears that word with has been loosely used in this particular notification and keeping in view the Textile Commissioner s recommendation we are inclined to interpret the notification liberally and allow the benefit of exemption to the impugned goods. The impugned orders pass .....

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