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TMI Blog2005 (3) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... orically rejected the "capacity test" and has come to the conclusion that the capacity was irrelevant. It held that the interpretation of the notification in fact shows that the only test was whether the output of a machine in one hour was 30,000 copies per hour in actuality and not whether the machine was designed for capacity of X or Y at speeds P & Q. Learned Counsel for the respondent has supported the Tribunal's interpretation of the notification. In our opinion, this would mean that the show cause notice had been issued on an incorrect interpretation of the notification. That should have been sufficient for the Tribunal to set aside the proceedings against the appellant. The appeal is allowed and the decision of the High Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad a running capacity of 25,000 copies per hour on the basis of (a) British Printer Data Guide (b) Page 35 of the Magazine "Printing Work" and the Swedish manufacturer's original catalogue. The three documents, according to the show cause notice, showed that the model of the machine imported by the appellant was capable of producing only 25,000 copies per hour at top rated speed. The notice which was issued by the Deputy Collector of Customs, alleged that the speed of the appellant's machine being only 25,000 revolution per hour and not 36,000 revolution as claimed by the appellant, the benefit of the notification was not available to it. It was proposed to confiscate the machines and to impose the tariff rate of duty on the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vincing. It was also noted that the particulars asked for by DGTD had not been made available by the appellant as the suppliers had refused to disclose the technical specifications of the model supplied on the ground of commercial confidentiality. The Commissioner also came to the conclusion that the machines were not capable of producing 36,000 copies per hour merely by any modification carried out to the electrical drive. In conclusion, the Commissioner said : "The question is whether they are designed and are capable of a Commercial run of 36,000 copies per hour. Unless it is established that the machines are designed for a higher output, the importers cannot be considered as having satisfied the conditions. The department has cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s import of one of the machines was barred by time. However, with regard to the import of the other two machines was concerned, the Tribunal came to the conclusion that what was important was not the capacity of the machine but the actual output of the machine. It was found that the appellant had not discharged its burden for claiming the exemptions since the actual output had not been proved except the modifications to the imported machines. The order of the Commissioner was, therefore, upheld in respect of the two machines. 9.Pursuant to an order passed by this Court at an interim stage on 16th August, 2001, the Collector of Customs was directed to personally inspect the machines and give his opinion with regard to the capacity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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