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TMI Blog1989 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... of Vickers Hardness Tester ex. s.s. State of West Bengal from M/s. Ernst Leitz Wetzlar GmbH, West Germany under OGL Appendix 2, Sl. No. 3 (4). The appellants on submitting the bill for assessment, the Department told them that the equipment was not valid for import under OGL, Appendix 2, Sl. No. 3(4), on the ground that the machine was capable of being utilised for not only Vickers Test but also Knoop test and Scratch test as illustrated by the supplier's catalogue. The appellants appeared before the Deputy Collector and sought for the benefit of the Notification No. 49/78. But however, the Deputy Collector of Customs, by his order dated 24-5-1983 rejected the contention of the appellants, confiscated the goods under Section 111(d) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various methods for testing the hardness of the steel by the Diamond pyramid indentation test and the methods used are Rockwell method, Vickers method and Knoop method and that these three tests can be carried out by the imported machine. 4. Shri V. Lakshmi Kumaran, appearing for the appellants, submitted that Notification No. 49/78, dated 1-3-1978 had exempted the import of goods specified in the table of the notification and falling under Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 in excess of 30 percent ad valorem. Serial No. 7 of the Table mentions Vickers Hardness tester. Shri Lakshmi Kumaran pointed out from the notification that there was no restriction that only if on performance of Vickers Hardness te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o for importing machinery which performed this test. The catalogue had merely stated that this machinery could be utilised for performing Vickers, Knoop and Scratch Hardness Tests. As has been held in Appeal No. 2552/83-B2 in the case of Collector of Customs, Bombay v. M/s. Living Media (I) Ltd., that merely because a machinery could perform other functions, the benefit of the exemption cannot be denied. The appellants had submitted that they had imported this machinery for carrying out Vickers Hardness Test only. The lower authorities have erred in denying the benefit to the appellants. Applying the rulings, the appellants are entitled to succeed in the appeal and therefore, the appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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