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TMI Blog2003 (12) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... rough examination of the catalogue, literature as well as the machines. Besides, they have also examined similar sort of machines which have been installed in Sakhti Knitting, Perundurai. The appellants have also relied on the opinion given by Dr. N. Selva Kumar, Assistant Professor of Textile Technology, AC College of Technology, Anna University. 3. The Commissioner has proceeded only on the opinion expressed by the Textile Commissioner, Mumbai and has held that the imported machines does not satisfy the description available in S. No. 251. The exemption was claimed on the ground that the machine imported falls under heading mentioned against Sl. No. 15 of list 31 annexed to the Notification No. 21/02-Cus., dated 1-3-2002 which reads as "Fabric dyeing machine complete with dye kitchen and accessories". He found fault with the opinions given by SITRA by stating that it is ambiguous and contradictory in nature. He has also not accepted the opinion expressed by SGS India Pvt. Ltd., on the ground that the report does not mention the exact model no., Supplier's name and description of machines, which were inspected in Tirupur area and hence has held that it cannot be accepted. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled dye kitchen, which supplies dyes to various dyeing machines cannot be brought within the scope of the above entry. It is stated that the primary machine is dyeing machine and not dye kitchen. To this extent, the reliance placed on the Textile Commissioner's report by the Commissioner is completely erroneous and inappropriate. The appellants relied on the reports given by other agencies and state that they are very much relevant. The Deputy Director of Textiles Committee has clearly indicated in his report, what is a dye kitchen and how a dye kitchen can be an integral part of a dyeing machine and also it can function as stand alone equipment supplying to different dyeing machines. They relied on the following portions of the report : "Dye Kitchen is a special preparatory provision for preparing the dyes and chemicals, liquor before the actual process of dyeing and to inject into the main system of dyeing under controlled conditions. This includes dye/chemical tank, reserve tank, agitators, actuators, dozing system and a PLC controller (which decides how, when and how long the prepared liquor can flow into the main dyeing unit). This dye kitchen facility is of late becoming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic controller called as SETEX-737-XL. This PLC will take care of total chemical preparation and dye stuff preparation of the dyeing machine requirement batch wise. Only the dye stuff and chemical will be added in the dye tank for further required preparation with fully automatic configuration. Necessary chemical and dye stuff preparation all are takes place in the dye addition tank for service tank". They said that in view of the above, the machine imported will qualify to be called as a dyeing machine with dye kitchen and accessories. 7. They have also relied on the ratio of the following judgments for purpose of understanding as to how they are to be understood and in common parlance as to how the terms are to be interpreted : (a) CCE v. Lekhraj Jessumal & Sons reported in 1996 (82) E.L.T. 162 (S.C.), where it is stated "An Act is to be interpreted as a living Act. Presumption of updating the construction has to be given. Industry is not static. There are continuous progress therein. New processes and methods are developed and new material and components or types of components supersede others. It is unreasonable to give a static interpretation to words used in a Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Textile Commissioner, Mumbai is neither conclusive nor having any bearing on the imported machinery. It is not final and cannot be relied and deserves to be rejected. 10. Now, we proceed to examine the other opinions which are on record. The Deputy Director of Textiles Committee by his letter, dated 26-3-2003 has clarified on the query as to how a dye kitchen facility in a fabric dyeing machine that dye kitchen is a special preparatory provision for preparing the dyes and chemicals liquor before the actual process of dyeing and to inject into the main system of dyeing under controlled conditions. He has clearly indicated that a dye kitchen includes dye/chemical tank, reserve tank, agitators, actuators, dozing system and a PLC controller. He has also indicated that this dye kitchen facility is of late becoming the integral part of the automatically dyeing machines intended for good results. He has also stated that this dye kitchen also differs from the dye weighing and dispensing unit which is again a new level of automation wherein different dyeing machines of the factory can be supplied individually with a pre-determined level of dyes/chemicals from the storage area. This o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "A firm has imported a machine declared as fabric dyeing machine with dye kitchen and accessories. The catalogue of the particular product enclosed along with the invoice does not indicate whether the machine has dye kitchen and its accessories. Mr. K.P. Janikaraman, Assistant, Director SITRA, Coimbatore is having twenty years in industry and has handled different types of processing machine and equipment, both local and imported in his career. Any fabric dyeing machine requires a tank or tanks to add the chemical auxiliaries, dyes etc., during the process cycle. The process cycle being sequential, the additions are made at certain time interval. Before the additions, the required chemicals or dyes are prepared (dissolution, heating etc.) and kept ready. The automatic programme cycle takes in these chemicals or dye solution from the tank or tanks into the main machine. This is the purpose of these tanks. The accessories are steam heating coil, dye mixer, pneumatic valves, water and steam inlet, and dosing pump with totally programmed logic control. These tanks are part and parcel of the machine and hence may or may not be mentioned in the invoice. However, it will be indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MODEL : DMS 11 HT Jumbo Jet Flow RDS Rapid Dyeing System 1.4 MANUFACTURER : M/s. Dilmenler Makina Ve Tekstil SAN TIC, AS Turkey. 1.5 COUNTRY OF ORIGIN : Turkey 1.6 SERIAL NUMBER : 11 H 0600200206 1.7 YEAR OF MANUFACTURE : 2002 1.8 NET WEIGHT : 8500 Kgs. 1.9 PURPOSE OF UTILISATION : Dyeing of Knitted and Woven Fabrics 1.10 ACCESSORIES : Dye Kitchen and its Accessories 1.11 DOCUMENTS CAME ALONG WITH THE MACHINERY : Nil (At the time of inspection) (2) INSPECTION RESULTS • The equipment was found arrived in SKD condition and were identified in 2 containers - Container No. OCLU 660559-0 : With main body, winch and filters Container No. POCU 101853-6 : With reserve tank, chemical tank, dyeing tank, machine main circulation pump unloading wheel, dosing pumps, complete controls and all other accessories. • The parts were visually examined and verified as per packing list. • A visit was made to few dyeing industries in Tirupur area where similar type of equipments are in use. The various functions of the equipments were seen and it was noted that dyes are manually weighed and put into the additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiny of documents provided during inspection, we conclude as below (a) The additional tanks (2 vertical and 1 hot water preparation tank) as shown in the catalogue and controls attached with the dyeing machine takes care of the mixing, metering and dosing functions at the required quantity and time. (b) Though the dispensing system inspected at M/s. Sakthi Knitting, Perundurai is having a control to choose the colour (Dye), weighing, preparation of dye solution and dispensing, there is no provision to dose this solution into the dyeing machines directly. The solutions are dispensed to the additional tanks where further heating and stirring takes place to maintain the temperature and mixture respectively. This dispensing system is generally used to dispense the chemicals to many number of machines depending on the capacity. The dispensing system cannot be used to directly dose the solution into the dyeing machine, as this will not be practically feasible due to following reasons - - The solution dispensed from the dispensing system needs to be diluted according to the individual dyeing machine batch requirement. - The temperature and mixture of the solution to be maintained to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the required time. Dye Kitchen is the most important functions of a dyeing machine and includes dye tank, chemical tank and reserve tank. Each of these tanks are having water inlet, transfer, dosing, drain, heating valves in order to process the dyes and the chemicals and also to dose them inside the machine with a special software written inside the PLC and the control unit Setex 737 installed on the control board of the machine. Each tank is also equipped with a separate stirrer and also with agitator in order to maintain the right level of mixture of product before they are injected or dosed inside the machine with a sequence. Chemical industry allows us to prepare and dose these chemicals and dyes into the dyeing vessel with a special timing prepared and controlled through the controller. Level of each tank is measured and the quantity of liquid inside the tank controlled by means of special pressure transmitter, which gets current output from the controller according to the level of the tank, time required, and the dosing curve selected at the time of preparing the dyeing recipe by the operator. I hope the matter is clear." 13. The reading of these materials clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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