1987 (9) TMI 271

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....pondent. [Order per : V.P. Gulati, Member (T)].  - Captioned appeal is against the order of the Collector of Central Excise (Appeals), Bombay. 2. Brief facts of the case are that the appellants imported one vertical high speed wire enamelling machine and claimed assessment of the same under T.I. 84.59(2) CTA. The lower authority, however, held the same as assessable under 84.59(1) CT....

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.... to the tin plating of the wire. 4. We observe that the learned SDR has rightly pointed out that the lower authority should have examined the matter from the point of view as to whether a machine imported can be considered as for treating of metals. In this context the Tribunal considered the assessment of lacquering machines and in their Order No. 1999/87-B2, dated 17-9-1987 it has been held t....

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....ther materials the treatment by a machine will produce effects peculiar to those. It is not the case of the Revenue nor it sounds to reason that machines other than those for treating metal and wood should be such that these should impart qualities to the treated materials similar to those in the case of metal and wood. The only rational way to look at this would be that the machines which are cov....