Concessional customs duty for a second-hand pile cutting machine upheld where product description matched the notification.

Imported second-hand pile cutting machine qualified for concessional duty under Notification No. 16/85-Cus. because the unchallenged Bill of Entry description, supported by the catalogue, showed the machine was suitable for shearing synthetic pile fabrics. The record further indicated that knitted fabrics fell within synthetic fabrics, so the goods answered the notification description. On that basis, the benefit of the notification was available and the denial of concessional duty was set aside.

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Issues: Whether the imported second-hand pile cutting machine was entitled to the concessional rate of duty under Notification No. 16/85-Cus., dated 1-2-1985.

Analysis: The Bill of Entry described the goods as one second-hand pile cutting machine for knitted fabrics, and that description was not challenged. The catalogue indicated that the machine was suitable for shearing synthetic pile fabrics, and the record showed that knitted fabrics would fall within synthetic fabrics. On that basis, the description of the goods and the supporting material established that the machine answered the description in the notification.

Conclusion: The appellants were entitled to the benefit of Notification No. 16/85-Cus., dated 1-2-1985, and the denial of the concessional duty was set aside.

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