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TMI Blog2017 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ely Monotype Machine imported by the appellant is nothing but Hot Metal Monotype Machine and entitled for the exemption under N/N. 114/80-Cus. - appeal allowed - decided in favor of appellant. - Appeal No. C/800/05 - Final Order No. A/93406/2016-WZB/CB - Dated:- 20-10-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri John Oswal, Authorized person for Appellant Shri Ahibaran, Addl. Commr. (A.R) for respondent ORDER Per Ramesh Nair The fact of the case is that the appellant imported second hand Monotype Machine with spares and accessories vide Bill of Entry No. 6945 dt. 18.2.1983. At the time of audit, a discrepancy, was observed that the description is not amplified as Hot Metal Monot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant requested for deciding the matter on merits. He also submitted a letter dt. 2.7.2016 to this effect. As per the submission made by the appellant in the appeal memo, it is the stand taken by the appellant that the Monotype Machine imported by the appellant and Hot Metal Monotype Machine specified in the notification are one and the same. The appellant produced two affidavits from an Engineer wherein it was explained how all Monotype Machine are Hot Metal Monotype Machine. This vital material, which explain the nature of machine was discarded by the Commissioner (Appeal) without any contrary material on record. The Ld. Commissioner (Appeals) should have given reasoning as to why he does not accept the opinion of Shri Herbert R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant is Hot Metal Monotype Machine. The relevant portion of the Affidavits reproduced below. AFFIDAVIT I, Herbert Raich S/o Krispin Raich, Aged 67 years, residing at Residency Area, Indore, do hereby stated on oath as under :- 1. That, I had submitted an affidavit dt. 30th September 2002) on the basis of remand order dated 11.6.2002) passed by the Hon ble Tribunal in Appeal No. C/372/97-Bom filed by the Appellant. 2. That, the Appellant was directed to explain whether Monotype Casting Machine and Hot Metal Monotype Casting Machine are one and the same thing. 3. In my affidavit dated 30th September 2004, I had explained as a qualified engineer that all Monotype Casting Machines are Hot Metal Monotype M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot is enclosed and is marked as ANNEXURE C. The relevant text in the book is enclosed and is marked as ANNEXURE D. 7. That, I finally stated that all Monotype Casting Machines are Hot Metal Monotype Casting Machines. From the above affidavit, which is based on the brochure of Monotype Machine and manufacturing company, it is clear that Monotype Machines are always Hot Metal Monotype Machine and same contained electric melting pot. The department could not discard this Affidavit or the technical literature without any contrary and acceptable evidence, therefore we accept the submission of the appellant. Accordingly, the machine imported namely Monotype Machine imported by the appellant is nothing but Hot Metal Monotype Machine and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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