Exemption for check weighing volumetric filler upheld where dock examination report outweighed catalogue material and licensing status was irrelevant.

An imported machine was found to answer the description of a check weighing volumetric filler for purposes of Notification No. 125/86, because the customs officer's dock examination report so recorded and the catalogue and literature did not conclusively rebut that finding. The expert appraiser had not independently examined the goods, so the administrative view based only on catalogue material could not prevail over the examination report. Import licensing considerations were treated as irrelevant where the goods otherwise fell within the notification. The denial of concessional duty was therefore set aside and exemption was allowed.

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Issues: Whether the imported machine was entitled to the concessional rate of duty under Notification No. 125/86 as a check weighing volumetric filler.

Analysis: The examination report recorded by the customs officer stated that the machine was a check weighing volumetric filler. The catalogue and literature did not conclusively displace that finding, and the expert appraiser had not independently examined the goods. In the absence of evidence rebutting the dock examination report, the administrative view based only on the catalogue could not prevail. The import licensing position was held to be irrelevant to the availability of exemption where the goods answered the description in the notification.

Conclusion: The goods were held to fall within the scope of Notification No. 125/86 and the denial of concessional duty was set aside in favour of the assessee.

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