1990 (8) TMI 252

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....nt. None for the Respondent. [Order per : Harish Chander, Member (J)]. - Collector of Customs, Bombay has filed an appeal being aggrieved by an order passed by the Collector of Customs (Appeals), Bombay. The notices of hearing listing the matters for hearing on 8-2-1990, 22-3-1990 and 6-6-1990 were sent. On 6-6-1990 a Misc. Order No. 46/90-B2 was passed. The Bench had directed the appella....

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....ing machine type BKE 10 Cold Header, PKE 16 cold header. Before the Asstt. Collector the respondents had claimed the benefit of Notification No. 40/78 read with Notification No. 268/88-Cus. The respondent had contended that the goods were covered by S. No. 12 of Notification No. 40/78. After examination and perusal of the catalogue/literature the Asstt. Collector took the view that none of the mac....

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....tt. Collector the appeal was filed before the Collector (Appeals). The Collector (Appeals) had given an observation that so long as the function of both the machines was to make nuts and bolts automatically, he did not find any reason as to why the description at S. No. 12 should have been restrictively interpreted by the lower authorities. He had allowed the appeal being aggrieved from the afores....

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....y discussed above. Hon'ble Supreme Court in the case of Hem Raj Gordhan Dass Dave v. A.C. reported in 1978 (2) E.L.T. J-350 had held that the Notification has to be construed strictly and there is no scope for intendment. We have also gone through the catalogue of the machine. Photocopy of the catalogue for both the machines is attached vide Annexure-A. In the B/E description has been given as aut....