1988 (4) TMI 294

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....llants. Shri G. V. Naik, Jt. CDR, for the Respondent. [Order per : G. Sankaran, Senior Vice-President].  - This is an appeal against order-in-appeal No. 331-CE/CHG/83, dated 10-10-1983, passed by the Collector of Central Excise (Appeals), New Delhi. 2.  The issue for determination in this appeal is whether the Electrolytic Cells, 56 in number, manufactured by the appellants, ....

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....have answered the question in the affirmative and, apart from denying the benefit of the duty exemption, subjected the goods to confiscation with an option for their redemption on payment of a fine of Rs. 5,000/- and the appellants to a penalty of Rs. 5,000/-. 3.  We have heard Sh. A.K.S. Bedi, Advocate for the appellants and Sh. G.V. Naik, Jt. C.D.R. for the respondent. 4.  At the....

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....rter or collator. 2. A simplified abstract model of an internally programmed computer, such as a Turing machine. (MECH. ENG.) A combination of rigid or resistant bodies having definite motions and capable of performing useful work." In the Concise Oxford Dictionary of Current English, "Machine" has been defined as follows :- " "Machine": Apparatus for applying mechanical power, having severa....

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....e, even on the presumption that electrolytic cells for manufacture of hydrogen gas could be considered to be machines, in the present case, they do not constitute "complete machinery". In this view of the matter, the benefit of duty exemption in terms of notification No. 118/75-C.E., dated 30-4-1975 has been wrongfully denied to the appellants. If the goods were entitled to exemption, as we hold t....