1987 (9) TMI 150

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....espondent. [Order per : 1.J. Rao, Member (T)].  - The appellants imported "Horizontal Boring and Milling Machines Model. Skada W200 GNR with accessories" under Bill of Entry No. 2270/17, dated 15th March, 1979. There is no dispute about the classification of the goods under Heading 84.45/48. The appellants claim the benefit of Notification No. 40/78-Cus. The Asstt. Collector refused to ....

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....n though in addition to milling and drilling, should be considered to be a Boring machine and extended the benefit of the concessional notification. The learned Representative submitted that every Boring Machine can easily be used as Milling machine with the use of accessories. He pointed out that as can be seen from the catalogue, the imported unit is equipped with a Taper bore which is for milli....

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.... exemption notification should be construed strictly. 4. We have considered the arguments of both sides. It is not in dispute that the imported unit is a "Horizontal Boring and Milling machine". The question before us is whether this can be considered as "Floor and Table type Horizontal Boring machine". As stated by the learned SDR himself, there is no doubt that word 'floor' and 'table' a....

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....ich are for both. The present machine seems to fall in the 3rd category whereas the notification covers machines falling in the 1st category. It was correctly pointed out by Shri J. Gopinath that if a milling machine is imported without auxiliaries there will be no question at all of extending the benefit of notification. Similar is the case of a machine which is boring and milling machine. The im....