1992 (2) TMI 197

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....he manufacture of Audio Cassettes. They filed a bill of entry for clearance of the said goods describing the goods on the basis of invoice, "Machines for manufacturing Audio Cassettes Automatic Compression Revetters with Quick Return Mechanism". They also filed a technical literature/leaflet provided by the supplier and claimed the assessment of the above machine under Heading No. 84.44/48. The Collector who adjudicated the proceedings had classified the goods under the Heading 84.59(1) observing that these machines can be put to various uses in different industries. The machines, therefore, assessable under Heading 84.59(1) of the Tariff as general purpose Screw driving machines. Accordingly on the ground of misdeclaration under Section 11....

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....h Quick Return Mechanism and both are under OGL ." and "Although from the licence point of view there is no difference..". Accordingly the Collector of Customs did not order confiscation under Section 111(d) of the Customs Act, 1962." Hence wordings used in the operative portion of the order, the importation of the above goods is prohibited u/s. 11 of C.A. 1962 read with Section 3(2) of the Import & Export Control Act, 1947 and Govt. of India, Ministry of Commerce and Industry's order No. 17/55, dated 7-12-1955, is unjustified which requires to be modified. 4. He said that only charge remained whether there was any mis-declaration under Section 111(m) of the Act to attract confiscation and penal action. The appellants have declared as....

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....) since it is designed for production. 5. Shri S.K. Roy, learned SDR while supporting the action of the adjudicating authority submitted that it is a case of mis-declaration since it was declared as a revetter as against screw driving machine. He drew our attention to the finding given by the Collector that it had been described as 'Multi Axis Feed Mat' and the machines were not designed for manufacture of cassettes or any other commodities in the manual. These machines can be put to various uses in different industries and as such these machines can be classifiable under Heading 84.59(1) of Tariff as general purpose screwing machines. 6. We have carefully considered the rival submissions and perused the records. The only point to be ....