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TMI Blog2019 (2) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... “Electronic Sensor Paver Vogele – Model Super 1800-2 with AB 600-2 TV screen for laying bituminous pavement upto 9 meter width”, whereas on examination, the same was found to be that the machine is capable of laying bituminous pavement of 3 meters only. It is also not in dispute that only with addition of bolt-in extensions, i.e. with accessories, the machine could be capable of laying bituminous pavement of 7 meters and above. Reliance placed in the case of COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI VERSUS RAMKY INFRASTRUCTURE LTD AND OTHERS [2014 (6) TMI 615 - CESTAT MUMBAI (LB)], where it was held that the mere import of the accessories with the machine cannot change the basic character of the machine. - the machines in question are capabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed denying the benefit of Notification No.21/2002-Cus. dated 1.3.2012. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals) who, in turn, allowed their appeal. Hence, the Revenue is in appeal. 3. It is the contention of the learned AR for the Revenue that the learned Commissioner (Appeals) has erred in observing that the paver should be capable of laying of 7 meters in order to claim the benefit. She has observed that since the machine imported by the appellant is capable of doing the same with some conditions of bolt-in extensions, therefore, the benefit of Notification No.21/2002-Cus. is admissible to the respondent. The learned AR has further submitted that the issue of eligibility of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and from the packing list, we find that the accessories i.e. bolt-on extensions were separately ordered. In a situation when bolt-on extensions are not imported, the relevant question would then be whether the machines still qualify for exemption under Notification 21/2002. Certainly, the benefit of the Notification is not available to such machine. In other instance, when the machine has been imported with accessories, whether the benefit of the Notification is available. The mere import of the accessories with the machine cannot change the basic character of the machine. As per the Webster New International Dictionary, accessory is 'an object or device not essential in itself but adding to the beauty, convenience, or effectiveness of some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e., by the plain terms of the exemption." 10. In the present case, as we find that as per the product literature, the machines in question are capable of laying bituminous pavement from 3 meters to 6 meters i.e. less than 7 meters, therefore we find no reason to take a different view as in the case of Gammon India Ltd. (supra). The matter be placed before the regular Bench for further necessary orders." 7. Following the aforesaid precedent and also the principle of law laid down by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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