Customs classification of imported wrapping machine upheld for concessional duty under the relevant notification.

An imported machine described in the catalogue as a wrapping machine was treated as classifiable under sub-heading 8422.40 for packing or wrapping machinery, and not as a form, fill and seal machine or mere parts. The record showed that it was imported as a complete machine in knocked down condition, and the absence of a separately supplied control panel did not justify denial of the classification claimed. On that basis, the conditions relied on for Serial No. 17 were found inapplicable, and the goods were considered eligible for concessional customs duty under Notification No. 125/86-Cus.

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Issues: Whether the imported machine was classifiable as a high speed automatic wrapping machine and eligible for concessional customs duty under Notification No. 125/86-Cus., or whether it was a form, fill and seal machine or mere parts so as to deny the exemption.

Analysis: The machine was described in the catalogue as a wrapping machine and the Bill of Entry reflected classification under sub-heading 8422.40, which covers other packing or wrapping machinery. The record showed that the machine was imported as a complete machine in knocked down condition, and the absence of a separately supplied control panel did not justify treating it as parts. The conditions relied on for Serial No. 17 were not relevant to the goods treated as falling under the wrapping machine entry, and there was no material to disturb the appellate finding based on the product literature and examination of the record.

Conclusion: The imported goods were held eligible for the concessional benefit under Notification No. 125/86-Cus., and the Revenue's challenge failed.

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