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of <h1>Tribunal allows appeal on machine classification dispute; ruling favors concessional duty rate.</h1> <h3>HMT LIMITED Versus COLLECTOR OF CUSTOMS, MADRAS Order No. 439/1988-B2, dated 12-10-1988 in</h3> HMT LIMITED Versus COLLECTOR OF CUSTOMS, MADRAS Order No. 439/1988-B2, dated 12-10-1988 in - 1995 (80) E.L.T. 865 (Tribunal) Issues:- Condonation of delay in appeal- Classification of imported machine as Jig Boring Machine for concessional duty rateCondonation of Delay:The judgment begins with the Appellate Tribunal hearing both sides on the application for condonation of delay, ultimately condoning the delay and proceeding to hear the appeal.Classification of Imported Machine:The appellants imported a Jig Boring Machine, seeking a refund claiming it fell under the concessional duty rate as per Notification No. 40/78-Cus. The Assistant Collector rejected the claim, stating the imported machine was a 'Coordinate Boring and Milling Machine,' not a 'Tool Room Coordinate Jig Boring Machine' as specified in the notification.The appellants' appeal was dismissed on the grounds that the imported machine was a multi-purpose tool falling outside the scope of the notification. The appellants argued that the machine was indeed a Jig Boring Machine, supported by the invoice description and a certificate from the Central Machine Tool Institute, emphasizing the high precision and principal function of Jig Boring.The learned representative of the appellants contended that the machine's principal purpose should be considered its sole purpose for classification, citing Chapter Note-V to Chapter 84 (C.T.A). The respondent opposed, stating that since the machine was not exclusively a Jig Boring Machine, it did not qualify for the concession.Upon review, the Tribunal found that there are no machines exclusively for Jig Boring, with high precision being a distinguishing factor. The invoice and literature described the machine as a 'coordinate Jig Boring and Milling Machine' and a 'tool room precision coordinate jig boring machine.' The certificate from the Central Machine Tool Institute also supported the machine's classification as a special tool room coordinate jig boring machine.Considering these factors, the Tribunal concluded that the imported machine fell under Serial No. 2 of the notification table, allowing the appeal and setting aside the previous order.
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