Concessional duty for fabric dyeing machinery upheld despite missing accessories, as essential description under the notification was satisfied.

An imported second-hand fabric dyeing machine with dyeing kitchen qualified for concessional duty under Serial No. 150 of Notification No. 11/97 because it matched the description of a fabric dyeing machine covered by List 10. The absence of a batch roll stand and washing unit did not change the essential character of the goods or defeat eligibility, as the relevant test was whether the imported machinery satisfied the prescribed description for textile industry equipment. The concessional rate of duty was therefore available.

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Issues: Whether the imported second-hand fabric dyeing machine with dyeing kitchen was entitled to concessional rate of duty under Serial No. 150 of Notification No. 11/97 despite the absence of certain accessories.

Analysis: The item was found to answer the description of a fabric dyeing machine covered by List 10 of the notification. The absence of batch roll stand and washing unit did not alter the essential character of the machine or negate its eligibility under the notification, since the relevant test was whether the imported goods satisfied the prescribed description of the machinery specified for textile industry.

Conclusion: The benefit of concessional rate of duty was available to the imported goods.

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