1987 (5) TMI 250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, J.D.R., for the Respondent. [Order per : I.J. Rao, Member (T)]. - The question before us in this appeal, originally filed as ;i Revision Application and transferred to the Tribunal to be treated as an appeal, is the classification of "Tablet pressing machines" imported by the Appellants under Bill of Entry No. DI 97 of 2/3-9-1980. 2. On importation of the machine was classified under H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... imported earlier under Bill of Entry 379, dated 9-4-1980 was classified under sub-heading (2) of Heading 84.59. He emphasised that the imported machine does produce a commodity, namely, a catalyst. In support of his arguments the ld. Consultant relied upon a judgment of the Tribunal in Collector of Customs, Bombay v. M/s. Dura Foam Industries (P) Lid. reported in 1986 (26) E.L.T. 341. 4. Shri ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eem to be so as is evident from the various documents filed by the Appellants. We have also perused the copy of the purchase order filed by the Appellants. It is seen that as explained by the Appellants the machine is used for production of catalyst pallets out of the catalyst mass for which the machine is stated to be a vital equipment. It was further submitted by the ld. Consultant that the Cata....