TaxTMI 
TaxTMI 
1995 (5) TMI 116
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....utomatic Wire Cutting and Stripping machine. The clearance of the machine was claimed under OGL vide Srl. No. 11/42 of Appendix 1B of the Import Policy, 1984-85. The importers also claimed benefit under Notification No. 118/80-Cus., dated 19-6-1980 vide Srl. No. 105 of the table annexed to the notification which exempted "Automatic Wire Cutting and Stripping machine with or without welding attachment or semi-conductors, capacitors or resistors" falling under Chapter 84 or 85 or 90 or 92 of the Customs Tariff and used in the electronic industry, from duty in excess of 20% ad valorem. On the ground that the handling manual found in the package in which the machine was shipped described it as Auto Wire Twisting machine, the appellants were ser....
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....apacity of the machine as given in the catalogue was in respect of its cutting and stripping operations. He stated that as far as twisting mechanism was concerned, the manufacturer had stated that it could be set in idle position when cutting and stripping only was required. He contended that even though the machine was capable of performing additional function namely, twisting, it was eligible for the benefit of Notification No. 118/80-Cus., dated 19-6-1980 since it was essentially an automatic wire cutting stripping machine. He contended that the additional function of twisting which the machine was capable of performing would not disqualify it from the benefit of OGL and the Notification No. 118/80-Cus., dated 19-6-1980. In support of hi....
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....Similarly Srl. No. 105 of the table annexed to Notification No. 118/80-Cus., dated 19-6-1980 (as amended) covers "automatic wire cutting and stripping machine with or without welding attachment or semi-conductor, capacitor and resistors." 5. For the proper appreciation of the appellants' contention that the imported machine automatic wire twister AWY-40 was essentially a "wire cutting and stripping machine" and the twisting mechanism was only an additional capability which could be set in idle position when only cutting and stripping of wire was required, we refer to the following extract from the manufacturer's catalogue in respect of the said machine :- "This machine performs cutting, stripping and twisting operations simultaneousl....