2008 (11) TMI 150

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..... ellants cannot be considered as “Viewing Box for assessing visible damage” for the shoes – held that machine is for inspection of unseen presence of nails and needle at needle work area, by way of X-ray therefore, machine in question is not entitled for benefit of notification - C/898/2005 - C/588/2008(PB), - Dated:- 7-11-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) .....

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..... m imported by the appellants is used to inspect unseen and intangible nails of sole of shoes, boots and high heels. X-ray Shoe Inspection System imported by the appellants cannot be considered as Viewing Box for assessing visible damage for the shoes. 3. The contention of the appellants is that imported machine is also used to inspect the unseen nails in sole of shoes, boots, and high heels, e .....

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..... , 2004. In response to the letter written by Asst. Commissioner of Customs, the Council for Leather Export clarified that X-ray Inspection System is technologically upgraded form with increased capacity of the Viewing Box for assessing visible damage for the shoes. In view of this contention of the appellants is that they are entitled for the benefit of the notification. 4. Contention of the R .....

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..... efit of notification in respect of reed switches for use in electronic hearing aids where benefit of notification was denied on the ground that import licence does not cover reed switch. The benefit was denied on the ground that switches as components of hearing aids should be understood to mean only those type of switches which were generally used in the manufacture of hearing aid at the time of .....

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..... Hyderabad, reported in 1994 (73) E.L.T. 769 (S.C.) held that a person invoking an exception or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In case of doubt or ambiguity, benefit of it must go to the State. In the present case as machine in question does not fall under the category of Viewing Box for assessing visible .....

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