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TMI Blog2018 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... f electric motor to the said Sewing Machine Heads - Held that:- It is understood from the wording of entry that if Sewing Machine are cleared in such a manner that they are not operated with electric motors then such Sewing Machines are cleared from the factory of manufacturer, thus they are eligible for the benefit of N/N. 1/2011-CE dated 01.03.2011 as amended by N/N. 8/2014-CE dated 11.07.2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period from July, 2014 to June, 2016 appellants were manufacturing Usha brand Sewing Machine Heads and availing exemption under Notification No.01/2011-CE dated 01.03.2011 as amended by Notification No.08/2014-CE dated 11.07.2014 and were paying effective rate of duty of 2%. The entry in respect of which said exemption was admissible was as follows:- Sewing machines other than those op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s without any electric control or electric motor and that no provision was made by them in the head for fitting/attaching any motor and therefore, the goods manufactured by them were eligible for benefit of said notification. The Original Authority did not appreciate the said arguments and confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctric motor then they were not eligible for benefit of the said notification. 4. Heard the learned A.R. who has supported the impugned order. 5. Having considered the rival contentions and on perusal of records and on careful examination of the entry in respect of which the said exemption was provided, we note that we understand from the wording of entry that if Sewing Machine are cleared in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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