TaxTMI 
TaxTMI 
1987 (7) TMI 408
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....r (T) ]. - The appellants imported "Automatic Form Fill and Seal Machine for Flexible Packaging Materials with Gas flushing" for utilising in packing food products, (hereinafter referred to as FFS). The goods were assessed for customs duty under Heading 84.19 CTA. There is no dispute about the basic classification. The appellants however asked that the benefit of Notification No. 47/84 Cus.....
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....nt under Notification 47/84. He recorded that the machines as imported were primarily as F.F.S. with gas flushing facility only and such machines having been covered specifically under serial No. 6 of the notification, the eligibility of a machine which is F.F.S. has to be considered in conformity with that entry. Since only F.F.S. with both the facilities, namely, vacuumising and gas flushing is ....
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....ttached thereto. Item 6 of the table is F.F.S. with vacuumising and inert gas flushing and item 7 of the table is gas flushing packaging system for flexible packages. 5. It is the admitted position that there is no vacuumising in the subject machine under import. Therefore, serial No. 6 of the table is ruled out. The objection of the lower authorities for applying serial No. 7 to the imported goo....
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....that this can be a system. The plea of Shri D.K. Saha that the notification must be interpreted strictly is a correct proposition but when the notification refers to a "system" that word has to be given its logical and correct meaning. We held that in this case, no distinction need be made between 'System' and 'machine'. 6. In view of this discussion and on going through the literature and on con....