1987 (6) TMI 288

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....ustoms considered that the imported goods were not domestic machines whereas the appellants claim that the goods are "other than domestic machines". 2. The question, therefore, could be simplified into whether the imported goods are domestic knitting machines or not. Shri M.G. Abrol, the learned Consultant for the appellants argued that the imported goods cannot be considered as domestic machines. 3. Reference was made, by both sides, during the course of arguments, to an earlier judgment of the Tribunal in 1985 (22) E.L.T. 115 (C.C, Bombay v. Simac Group (India) Pvt. Ltd., Bombay in support of their respective claims. We have perused this judgment but do not propose to refer to it extensively as another knitting machine, and not the ....

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....des, the DX 2000 costs only Rs. 1,000/- whereas the present machine would cost around 5 to 6 thousand rupees after payment of customs duty. Such a machine cannot, in the normal course, be considered as a domestic machine. 5. The learned JDR, opposing the arguments of Shri Abrol, argued that the imported machine could very well be used at home also as it could do many things which are useful in household. These things include pattern knitting, etc. which are of a sophisticated nature. He submitted that punch cards used for creating patterns do not make the imported goods an industrial machine as in many households sophisticated knitting is being done and the price of the machine is not too high for middle class families. Shri Saha relied ....

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....d the appeal on the ground that the appellants did not have sufficient evidence in their favour. He recorded that from a perusal of the catalogue itself there could be no doubt that the imported goods are domestic type knitting machines. He took note of the weight of the other machines but did not compare the same with the weight of the present machine. This is not material because the weight of a machine cannot decide the domestic or industrial nature of the imported machine. The Appellate Collr. held that "it was only the hand machines of small make that are covered by this type". 9. Before proceeding further we would like to dispose of the observation of the Appellate Collector and the arguments of the learned JDR that under Interpret....