1990 (3) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs Act, 1962, the said show cause notices are to be treated as appeals. 2. Briefly the facts of the case are that the respondents, M/s. Blue Star Ltd. had imported Brinell-cum-Vickers Hardness Testing Machine and had claimed the benefit of exemption Notification No. 49/78-Cus., dated 1st March, 1978 and had claimed the assessment of duty at the rate of 25% 4 + 5% + 8% CVD. The Assistant Collector was of the view that the benefit of serial No. 7 of exemption Notification No. 49/78-Cus., dated 1st March, 1978 was only available in respect of Vickers Testing Machine and not for the Brinell-cum-Vickers Hardness testing machine and had rejected the claim of the respondents. 3. Being aggrieved from the aforesaid order, the respondents ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notification has to be construed very strictly and the terms and conditions laid down in the notification should not be interpreted in such a way that the scope of the notification is enlarged. In support of his argument, he has referred to the following judgments:- 1.1978 E.L.T. J 350 - Hemraj Gordhan Dass v. H.H. Dave, Asstt. Collector of Customs. 2.1984 (15) E.L.T. 231 - Parke Davis Indian Ltd., Bombay v. Collector of Central Excise, Bombay (CEGAT) 3. 1987 (27) E.L.T. 273 - Golden Press v. Deputy Collector of Central Excise, Hyderabad. Shri Sohal has argued that the machine imported by the respondents performed more functions. He has pleaded that serial No. 7 of the Notification No. 49/78-Cus dated 1st March, 1978 reads as "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....We have heard both the sides and have gone through the facts and circumstances of the case. The facts are not disputed. The respondents had imported Brinell and Vickers Hardness Testing machine for determining the Brinell and Vickers hardness of all steels and metals under load up to 250 kgs. We have also gone through the catalogue. We have also perused the Notification No. 49/78-Cus., dated 1st March, 1978. Serial No. 7 pertains to "Vickers Hardness tester". We have also gone through the earlier order passed by the Tribunal. In para No. 6 of the order, the Tribunal had relied on an earlier order in Appeal No. 2552/83-B2 in the case of Collector of Customs, Bombay v. Living Media India Ltd. and it was held by the Tribunal that merely becaus....