Imported machine classification as a jig boring machine accepted after expert examination, triggering notification benefit

An imported machine was treated as a jig boring machine for the purpose of Notification No. 40/78 after the parties agreed to accept the opinion of an expert nominated by the Central Machine Tool Institute, Bangalore, if the machine remained in the same condition as imported subject only to ordinary wear and tear. The expert examined the machine and concluded that it was a jig boring machine, and that conclusion was accepted by the respondents. On that basis, the machine fell within Item No. 2 of the Table to the notification and consequential relief followed.

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Issues: Whether the imported machine fell within Item No. 2 of the Table to Notification No. 40/78 dated 1st March, 1978 as a jig boring machine.

Analysis: The parties had agreed that the machine would be examined by an expert nominated by the Central Machine Tool Institute, Bangalore, and that the expert's opinion would be acceptable to both sides if the machine was found to be in the same condition as imported, subject only to ordinary wear and tear. The nominated expert examined the machine and concluded that it was a jig boring machine, and that conclusion was accepted by the respondents.

Conclusion: The machine was treated as a jig boring machine for the purpose of the notification, and the appeal was allowed with consequential relief to the appellant.

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