2009 (9) TMI 770

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orters filed a Bill of Entry on 27-3-2002 for sewing machines claiming the benefit of concessional rate of basic customs duty (5%) under Notification No. 21/2002-Cus. and nil CVD under Notification No. 6/2002-C.E. as applicable to sewing machines other than those with in-built motor with SAD 4% and cess at 0.125%. The goods were examined and the sewing machines were found without in-built motor. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... other than those which have a provision for in-built motor whether or not fitted with motors when imported, are excluded. Going by the clear language of the notification the benefit is certainly available to the goods in question. We, therefore, uphold the impugned order and reject the appeal. (Operative portion of the order was pronounced in the open court on completion of the hearing) - - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X