Hydraulic automatic plating ironing machine exemption denied where the imported model remained manual in its essential plating operation.

Concessional customs duty under Notification No. 42-Cus. dated 1-3-1978 applied only to hydraulic automatic plating ironing machines. The imported machine was found to be manual in the plating operation, and controls such as hydraulic pressure, thermostat, or dwell time did not make it automatic where the essential plating function still required manual operation. The existence of another model from the same manufacturer with automated plating confirmed the distinction. The machine therefore did not fall within the notification description and was not eligible for the concessional duty rate.

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Issues: Whether the imported machine was covered by Notification No. 42-Cus. dated 1-3-1978 as a hydraulic automatic plating ironing machine and entitled to exemption and concessional customs duty.

Analysis: The notification extended concessional duty only to hydraulic automatic plating ironing machines. On examination, the imported model was found to be manual so far as the plating operation was concerned. Regulating hydraulic pressure, thermostat, or dwell time did not convert the machine into an automatic plating ironing machine when the essential plating function still required manual operation. The existence of another model of the same manufacturer in which the plating operation was automated reinforced this distinction.

Conclusion: The machine did not satisfy the description in the exemption notification and was not eligible for the concessional rate of customs duty.

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