9911796707
TMI Blog1984 (3) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... essable under any of the items of the schedule to Notification No. 51/70-C.E., dated 1-3-1970. 2. Item 33D in CET was added for the first time w.e.f. 1-3-1970 whereby office machines and apparatus became excisable to excise duty on prescribed rate of ad valoram. By Notification No. 51/70, the Central Government exempted office machines and apparatus falling under item 33D, other than those specified in the schedule annexed thereto from whole of the duty of excise leviable thereon. The schedule contains in all 30 specific items of which are item No. 13 is reproducing machine and item 28 photo copying machine . It appears that officers of Central Excise department in March, 1970 inspected the appellants factory and show cause notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his argument of Import Licence dated 6-10-1975 was filed in this case. He also urged that the appellants product was neither a reproducing machine nor photo-copying machine within items 13 and 28 of Notification No. 51/70-C.E., dated 1-3-1970 as subsequently amended. They were therefore, exempted from whole of the duty of excise. It was further urged that reproducing machines are computer based machine and clearly appellants product was not such a machine. It was further urged that the order of the Appellate Collector was illegal as the decision was not his own but was based on Board s circular No. 1/Office Machine and Apparatus/70 containing instruction No. 7 (MP)/Office-Machine and Apparatus (1)/71, dated 23-1-1971. The Appellate Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er tariff item 33D held the same to be photo copying machine. We do not therefore enter into the question whether the appellant s product is a reproducing machine and will limit ours to the question whether it is a photo copying machine. It is to be remembered that according to the technical literature supplied by the appellants, it does printing of material drawn on tracing paper on ammonia sensitised paper which is subsequently developed in Ammonia liquid. According to the Concise Oxford Dictionary the word photo inter alia means light , photo copier means machine for photocopying documents . The word photography means a picture taken by means of chemical action of light or other radiation on sensitive film . The function of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escape from so much of it as goes against him. As to appellants argument that Appellate Collector is quasi-judicial authority and should not have abdicated his judicial decision to the Board s circular contained in the instruction, it is sufficient to say that the order of the Appellate Collector does not make any mention of this circular and is based on the arguments advanced and the material placed before him. On this ground the order cannot be assailed. The ruling on the point relied on by appellant need not therefore be discussed. The appellants also relied on an advertisement of Controllerate of Procurement, Naval Store Depot, Sewri contained in Indian Trade Journal dated 18-1-1984 wherein tenders are specifically invited for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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