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TMI Blog2007 (4) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Raghavan, Advocate, for the Respondent. [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one Shri P.V. Sudevan, Senior Engineer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the course of manufacture of watch 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is whether the copper wire imported 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wire, along with Stator and Rotor worked 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 allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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