Tribunal grants duty concession for imported measuring machine, focusing on function over description.

The Tribunal held that the appellant was entitled to the duty concession under Notification No. 49/78-Cus for an imported universal measuring machine, classifying it as a universal measuring instrument. Despite initial rejections by the revenue authorities, the Tribunal focused on the machine's function rather than its description, determining its intended use for measuring tools and components. As a result, the appellant's claim for duty refund was upheld, directing the revenue authorities to comply with the Tribunal's decision.

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Issues:
- Classification of imported item for Customs Duty assessment under Notification No. 49/78-Cus.
- Interpretation of whether a universal measuring machine can be considered a universal measuring instrument for duty concession.

Analysis:

Issue 1: The case involved the classification of an imported universal measuring machine by Hindustan Machine Tools Limited for Customs Duty assessment under Notification No. 49/78-Cus. The appellant imported the machine but was assessed duty under a different heading without the benefit of the mentioned notification. The appellant claimed a refund, arguing that the machine was a measuring instrument meant for checking gauges, jigs, and components. The Assistant Collector and the Appellate Collector of Customs rejected the claim, leading to the appeal before the Tribunal.

Issue 2: The main issue revolved around whether a universal measuring machine could be equated with a universal measuring instrument for the purpose of availing duty concession under Notification No. 49/78-Cus. The appellant contended that the machine should be considered an instrument based on the I.T.C. Policy descriptions from various years. The Tribunal analyzed the function of the imported item, emphasizing that the function was more critical than the description provided in the invoice and Bill of Entry. After reviewing the catalogue submitted with the Revision Application, the Tribunal concluded that the universal measuring machine imported by the appellant was indeed meant for measuring tools, jigs, components, and checking gauges. Consequently, the Tribunal held that the appellant was entitled to the benefit of the notification and directed the revenue authorities to implement the order accordingly.

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