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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 ..... he revenue appeal - Appeal No. C/17/2005 - Final Order No. 233/2007-Cus.(PB) - Dated:- 3-4-2007 - [Order per: S.S. Kang, Vice-President ]. - Heard both sides. The appellant filed this appeal against the impugned order passed 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate whereby it has been certified that new machines were modified and the machines in question were new and the same were imported into India. 4. The revenue contended that on visual opinion, the machines are old and used and thereafter 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60. The contention isthat in view of Chartered Engineer certificate produced by the appellants examining each part of the machine and opinion that the machines in question are notold and used one, therefore, the impugned order is not sustainable. 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 essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas as per the Chartered Engineer certificate, the manufacturing year which is embossed on the base plate is 1998. We find that the Tribunal in the case of Vardhman Spinning General Mills Ltd. rejected the case of the revenue which was based on visual 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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