Customs exemption for collar turning machine denied where imported equipment performed fusing operations instead of the claimed function.

An imported machine was held not to qualify for exemption under Sl. No. 19 of Notification No. 41/78-Customs as a "Collar Turning and Blocking Machine" because its actual function, as shown by examination and the catalogue, was fusing through loading, heat pressing and cooling. The record did not establish that it could perform the distinct collar turning and blocking operation, and a broad construction of the exemption entry was rejected. The refund claim based on that classification was therefore not admissible.

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Issues: Whether the imported machine was entitled to the benefit of Sl. No. 19 of Notification No. 41/78-Customs as a "Collar Turning and Blocking Machine".

Analysis: The machine was examined on its actual working and on the basis of the catalogue and was found to perform fusing operations, namely loading, heat pressing and cooling, rather than the distinct function of collar turning and blocking. The material on record showed that collar turning required a different operation, and the respondents produced no evidence to establish that the imported machine could perform that function. The request for a broad construction of the exemption entry was therefore not able.

Conclusion: The machine did not fall within Sl. No. 19 of Notification No. 41/78-Customs, and the refund claim was not admissible.

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