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TMI Blog2018 (6) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly imported Hot Mixing Plant which was declared as Asphalt Hot Mixing Plant with electronic controls and Bag type filter 125TPH in the bill of entry. On perusal of invoice the description is also same as declared in the invoice. Therefore it is clear that the supplier also declared the plant having electronic control system. From the report of SGS it is clear that the plant imported is electronically controlled. In the report, the basis for conclusion being electronically controlled is also given i.e. the operation of the plant is controlled by PLC. In view of the report even if it is accepted that some part of the plant is operated electrically it cannot take away the characteristic of the plant being controlled electronically. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption and not plant which is electrically controlled. The conclusion of the revenue is based on the report of the departmental panel. 3. Ms. Pooja Reddy, Ld. Counsel for the appellant submits that the plant imported is electronically and electrically operated. She submits that for any plant to be operated an electric control panel is required. However, the plant consists of all controlling system such as PLC controller. She submits that an independent reputed inspection agency, SGS, submitted its report wherein it was certified that the plant is electrically operated and electronically controlled. The reliance of the revenue on the departmental panel cannot be accepted when technical agency has given its opinion. Instead of taking a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pump, for the hot bin alarms, for the mixer open sensor, for the hot-bin temperature, asphalt tank temp, over temperature stop burner, high temp, alarm, operation plant form fan, these are the parameters to be control of the operation platform through the control room which are controlled by the PLC. (2) Electric control part control cabinet is of box type, Germany SIMENS electricity parts, Japan OMONLON colorized touch screen and PLC controller, can realise automatism control, semi automatism control and manual control. Electric control system control house, copy container structure, double layer heat preservation. They concluded that the plant is electrically operated and electronically controlled. 7. From th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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