2007 (4) TMI 433

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..... ent. [Order per : P.G. Chacko, Member (J)]. - This appeal is by the Revenue. The respondents had imported what is called "Self-bonding/Self-soldering enamelled copper wire" and had cleared the same at concessional rate of duty in terms of Customs Notification No. 64/95, dated 16-3-1995. The department, later on, issued a show cause notice to the party proposing to deny the benefit of the Notifi .....

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..... of the respondents and after obtaining a report from Prof. G. Sridhar Rao, Department of' Electrical Engineering, IIT, Chennai, took the view that the imported copper wire could be held to have been used in DC Micromotors of the specifications mentioned in the Notification and, accordingly, he allowed the benefit of the Notification to the assessee. The case of the appellant is that no such Microm .....

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..... and, therefore, the imported copper wire cannot be held to have been used in the manufacture of DC Micromotor as a finished goods as specified in the Notification. Learned SDR has relied on the Tribunal's decision in Titan Watches v. Collector of Customs, Coimbatore [1997 (89) E.L.T. 775 (Tribunal)], which was relied on by the Board in their review order also. This decision of the Tribunal was on .....

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..... ed by the respondents can be considered to have been used in the manufacture of a certain watch movement viz. DC Micromotor, an item mentioned as 'finished goods' in the Notification. It appears from the opinion of experts that such a motor came into existence during the course of manufacture of watch. The Revenue did not question the expert's opinion relied on by learned Commissioner. Contextuall .....

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..... d as "DC Micromotor" a component of final product (watch). There is no dispute of the fact that, at some stage or stages in the manufacture of watch, a DC Micromotor came into existence. In our considered view, this factual position, presented before the Commissioner by the experts, was rightly taken note of and the benefit of the Notification was fairly allowed to the assessee. The appeal is dism .....

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