Diesel generator set treated as machinery, making import under machinery registration and use of C forms valid.

A diesel generator set was treated as machinery, not merely a machinery part, so import under a registration certificate authorising machinery was permissible. On that basis, the use of C forms was held proper, and the classification as electrical goods for rate purposes was not ative. The revision challenging the penalty levy failed on the merits, and the assessee's import under the machinery entry was upheld.

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Issues: Whether a diesel generator set imported by an assessee authorised to import machinery and machinery parts could be treated as machinery for the purpose of the registration certificate and use of C forms, and whether the revision challenging the levy of penalty could succeed.

Analysis: The generator set was held to be machinery and not merely a machinery part. Since the assessee's registration certificate covered machinery, import of the generator set under that description was permissible. The use of C forms was therefore found to be proper, and the matter did not turn on classification as electrical goods for rate purposes.

Conclusion: The revision was not maintainable on the assessee's challenge and was rejected on merits; the assessee's import of the generator set under the machinery entry was upheld.

Final Conclusion: The assessee failed in the revision, and the dismissal stood.

Ratio Decidendi: A diesel generator set is machinery, and where the registration certificate authorises import of machinery, its import under that description through C forms is valid.

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