1987 (8) TMI 328

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..... 2. The Assistant Collector rejected the claims of the appellants for eligibility to the notification on the ground that "Rotary Milling Machine" has got provisions wherein Cutters and Table holding the work rotates continuously. Besides, it has got a fixture which help the continuous milling of Crank Shaft. According to the Assistant Collector these fixtures are not found in the imported machine, which is only a Milling Machine for Crank Shaft. The Assistant Collector relied on an extract from 'Engineering Encyclopaedia' (page 1087) which gave the salient features of "Rotary Milling Machines". 3. The Collector of Customs (Appeals) took the view that the appellants themselves admitted that the impugned machine is not Rotary Milling Machi....

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....em along with a copy of the purchase order and the supplier's proforma invoice and the catalogue, and made enquiries. In reply, the DGTD confirmed that the imported machine was "Rotary Milling Machine for Crank Shaft". The lower authorities rejected this evidence taking the view that the latter is relevant only for import policy and not for customs classification. 6. The ld. SDR drew our attention to the invoice which merely described the machine as "Automatic Milling Machine" and not as "Rotary Milling Machine". He submitted that in the Bill of Entry the description does not indicate "Rotary" nor does the invoice contain the description. He submitted that the Notification has to be interpreted on the basis of its plain meaning and in this....