Exemption for thermo-formed tray sealing machines denied where imported cup-sealing machine fell outside the notification entry.

Notification No. 125/86-Cus. was construed on its plain language, and Sl. No. 25 was held to apply only to filling and top sealing machines for thermo-formed trays. A GASTI filling and aluminium lid sealing machine for thermo-formed cups did not fall within that entry, especially because cup-sealing machines were brought into exemption only by a later separate entry and the imported machine was not shown to be capable of top sealing trays. The exemption benefit was therefore denied.

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Issues: Whether Notification No. 125/86-Cus. at Sl. No. 25, covering filling for thermo-formed trays and top sealing machines, extended to an imported GASTI filling and aluminium lid sealing machine for thermo-formed cups.

Analysis: The notification was construed on its plain language and the entries were read as distinct classifications for different types of machines and containers. Sl. No. 25 was held to cover only machines for filling and top sealing of thermo-formed trays, not cups or other containers. The later addition of a separate entry for lid sealing of trays/cups showed that cup-sealing machines were brought within the exemption only subsequently, and the imported machine was not shown to be capable of top sealing thermo-formed trays.

Conclusion: The imported machine was not covered by Sl. No. 25 of Notification No. 125/86-Cus., and the exemption benefit was denied.

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