TaxTMI 
TaxTMI 
1991 (2) TMI 247
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.... importer - M/s. Perfect Machine Tools Co. (P) Ltd., imported a consignment of 'Kilingelnberg Involute' and 'Helix Tester', Model PFS-600, complete with accessories/attachments vide bill entry No. 1726/171, dated 30-12-1978. The main equipment and electronic measuring and recording unit was assessed to duty at 25% ad valorem in terms of Notification No. 49/78. The Electronic Pitch Test Attachment with slide and Base which was an optional accessory, was assessed to duty at the standard rate and the exemption Notification No. 49/78 was denied. The importer's claim for lower rate of assessment was rejected by the Assistant Collector. On appeal, the Appellate Collector allowed the appeal, ordering that the Electronic Pitch Test Attachment be as....
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.... of the main equipment and the Notification No. 49/78-Cus., dated 1-3-1978, which is for the gear profile and Helix Tester, cannot be extended to this special equipment. 4. Shri N. Ramanathan, the learned consultant for the Respondents, claimed that the order of the Appellate Collector was correct and he had duly considered the scope of the equipment and had concluded that the Notification was available to the item. The Technical Expert Shri Y.N. Athavale, Dy. General Manager of M/s. Perfect Machine Tools Private Ltd., explained the functions of the equipment and its position as given in the catalogue. He filed an affidavit to certify that the Involute and Helix Tester PFS-600 is essentially designed to perform various range of application....
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....ing equipment to be incorporated in the involute and helix tester PFX-600 in view of the functions desired to perform". Here also once again it is accepted by the importers that the machine 'Involute and Helix Tester PFX-600' is complete without this additional attachment and the pitch testing attachment is specially attached, at the order of the buyer so as to help them to perform some more functions in addition to those which this machine is performing, i.e. Gear Profile and Helix Tests. In the same para, it is certified that "The machine design is such that the pitch testing equipment itself cannot function independently with the main machine". This also shows that the machine is complete without the pitch testing equipment but it is no....
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....ed number of pitches has been tested, the Makrograph Unit records the electronically calculated mean value as a continuous line right across the pilch error diagram, thus providing the information on individual pitch errors - refer to the left hand section of Fig. 35. The M 17ts equipment (Fig. 35 at the right) also records automatically the cumulative pitch errors which are calculated successively whilst proceeding from-pitch to pitch and added up by the electronic control equipment. Cumulative pitch error values remain stored until a new test sequent starts or until the tester is switched off. These stored values can then be recorded repeatedly as often as is necessary and at 8 different reducing scales." 7. The purpose of this equipment....