1988 (3) TMI 313

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....the Respondent. [Order per : H.R. Syiem, Member (T)]. - The appellants, M/s. Sriram Bearings Ltd., impugn the order of the Appellate Collector of Customs, Calcutta, No. Cal-Cus 402/82 dated 23-2-1982. The dispute was about: (a) two sets of diamond rollers (b) copying template (c) grinding work blade (d) hydraulic dressing (e) diamond crushing device (f) automatic central lu....

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....em. 3. The automatic lubricating system lubricates the various parts of the machine without which the spindle wheel bearings and other important parts of the machine will burn out during operation. The lubricating system is essential for the machine and this was accepted by the Deputy Collector; he even said that the automatic centralised lubricating system was installed in lieu of the standard....

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.... already given certain concessions even though strictly speaking they were not deserved. He highlighted the fact that the automatic lubricating system, though evidently an essential part of the machine was not a standard part but had been supplied in lieu of the standard part at prices obviously agreed upon between the buyer and the seller, and, for that reason, separately invoiced. 6. It is th....

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.... of the importers have been invoiced separately, meaning that they would not have been supplied except at the instance of the buyers. 7. I consider the logic of the learned SDR to be irrefutable. There is, first of all, the extra charging or separate invoicing for the goods which is totally unnecessary if they were normal and ordinary parts of the machine tools. There is no purpose in separate ....