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TMI Blog2007 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by the advocate on behalf of the appellants at the time of the personal hearing. In this, case the appellants filed a bill of entry for clearance of three numbers of electronic high performance computerized pattern makers imported by them from M/s. Jacob Mullet Ag Frick, Switzerland, claiming benefit of customs Notification No. 21/2002-Cus., dated 1-3-02 (Sl. No. 251 (1) - List No. 31 Sl. No. 6) and Central Excise Notification No. 6/2002-C.E. (Sl. No. 193-List No. 6). However, the assessing officers holding the goods as a accessories of loom classifiable under CTH 84484990, extended the benefit of Notification No. 21/2002-Cus. under Sl. No. 499 with higher duty structure. In support of the departmental contention the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant differ from the conventional computerized pattern makers as commonly understood in textile industry since they are not capable of making patterns independently with the help of software and that unlike conventional computerized pattern makers, the machinery imported by the appellants have limited pattern creation possibilities. Further, since the machinery are to be mounted on to a weaving machine to enable creation of patterns by the loom, the lower authority has held the goods as pails of main machinery i.e. loom and has classified the goods under CTH 84484990. 10. On scrutiny of Notification 21/2002-Cus., dated 1-3-02 under Sl. No. 251 certain machinery or equipment specified in List No. 31 which are used in textile industry are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t type and nature and comparison of imported goods with a conventional pattern maker to arrive at the decision is not justified, unless there is a specific provision/definition in the relevant notification itself. The appellants in their submissions have also furnished details of similar types of pattern makers manufactured by certain other foreign manufacturers and also has furnished an expert opinion by the Principal of PSG College of Technology, Coimbatore wherein the said principal who also happens to be a textile consultant and Chartered Engineer, has opined that the machinery in question fits to the features i of computerized pattern maker. Considering these facts, it appears to me beyond doubt that the goods in question are indeed co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as noted in the extracted portion. He submits that the Original Authority has not referred the matter to an expert to get the comments. It is submitted that so long as the item performs the function as per the technical literature produced, then the department cannot consider it as a part of main machinery i.e. loom. It is also submitted that the opinion of Principal of PSG College of Technology, Coimbatore who is also a textile consultant and chartered engineer, has not been discounted by the revenue with rebuttal evidence and therefore, the learned Counsel prays for dismissal of the appeal. 4. On a careful consideration of the submissions made, we notice that the Commissioner (A) in Para 8 to 11 extracted supra has examined the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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