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TMI Blog2007 (4) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner (Appeals). The appellants made import of three Wide Width Circular Weaving Machines along with certain testing meters under the EPCG license. As per the policy, under the EPCG license, only new machines can be imported and old and used machines are prohibited. 2. The case of the revenue is that appellant imported old and used machines and therefore, they are liable for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter the same were examined by machine expert and as per his opinion, the machines were old and used. 5. The contention of appellants is that at the time of release, the appellants got the machines examined from Chartered Engineer and as per his certificate, the goods in question were not old and used machines. The contention of appellant is that machines in question were modified and tested at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In respect of spare parts, which were confiscated on the ground that the same were not mentioned in the invoice, the contention is that these are essential parts of the machines and they were supplied with the machines by the manufacturer and included in the price of the machines, therefore, these are not liable for confiscation. It is also contended that the appellants are actual user of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual examination of machines and accepted the contention of the importer as the year of manufacture was marked on the parts of the machines. In the present case also, the year of manufacture was embossed on the machines and other parts of the machines which showed that the machines are manufactured in the year 1998. The manufacturer also certified that these are new machines that the British manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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