1987 (9) TMI 269

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....SDR, for the Respondent. [Order per : V.P. Gulati, Member(T)]. - The captioned appeal is against the order of the Collector of Customs (Appeals) New Delhi. 2. Brief facts of the case is that the appellants imported Coil Winding Machine described as Precision Automatic Coil Winding Machine and claimed the benefit of exemption Notification No. 118/80-Cus. Benefit under this Notification is avail....

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....r use in the electronic industry. The learned representative of the appellants was asked to clarify the position in regard to the following points :- (i) whether the machine was automatic and of precision type; (ii) whether it was exclusively for production of coils which would be used only in the electronic industry; (iii) whether the machine was in any way different from other machines used f....

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..... 4. Regarding the second point he explained that they were the actual users and the coils manufactured by them are meant for electronic use. He, however, could not show whether functionally the coils on the machine could be used in other industries also. 5. Regarding point No. 3, he could not point out any feature of the machine which set it apart the general purpose coil winding machines used ....

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....the Notification later, the exemption was made available to the listed items of machinery and equipments used in the electronic industry. He stated that the appellants imported these goods before the amendment and therefore the case has to be decided on the basis of the Notification as it worded before the amendment. 7. We observe that when the appellants described the machine as Precision Automa....