2010 (12) TMI 897

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onspicuously, the description of these goods is prefixed with “CNC”. Both sides have expanded this term into 'Computer Numerically Controlled'. - Prima facie, the Relieving Lathe Machine, whose description is prefixed as above is not capable of being manually operated. Apparently, it could be operated only with the accompaniments. The classification proposed by the assessing authority is, prima facie, correct - Considering the plea of financial hardships raised by the learned counsel, appellant directed to pre-deposit only a part of the duty amount
Shri P.G. Chacko, Shri S.K. Gaule, JJ. Shri Manoj Sanklecha, Advocate, for the Appellant. Shri K. Lal, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this application .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ents (P) Ltd. v. Commissioner of Customs, Cochin - 2006 (199) E.L.T. 260 (Tri.-Bang.). 4. The learned counsel has also claimed strong case on merits. In this connection, he has referred to the use of the imported items. It is submitted that the "application software" was intended to be added to the "hardware including operating software" and this combination was intended to operate the Relieving Lathe Machine mentioned at serial No. 1. It is submitted that the application software and the hardware including operating software were independent items and that, even without this, the Relieving Lathe Machine could be manually operated. According to the learned counsel, the application software and the hardware including the operating soft .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ratio of the decision in Venus Enterprises case cannot be applied. 7. We have given careful consideration to the submissions. At the outset, we have to reject, for the present purpose, the preliminary objections raised by the counsel. We shall only advert to the merits of the case. We have not found a good case for the assessee on the classification issue. In our view, the decision taken by the lower authorities is prima facie sustainable on facts and in law. All the three items were imported as one consignment. Admittedly, the application software was intended to operate the hardware incorporating the operating software and this combination was intended to operate the Relieving Lathe Machine. Conspicuously, the description of these g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X