1988 (10) TMI 244

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....r, for the Appellant. Shri A.S. Nair, SDR, for the Respondent [Order per : I.J. Rao, Member (T)]. - We first heard both sides on the application for condonation of delay. We condoned the delay and heard the appeal. 2. Briefly the facts of the appeals are that the appellants imported Jig Boring Machine and cleared the same after payment of duty on 1-10-1980. Subsequently they made a refund cla....

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....lf of the appellants Shri K.N. Srinivas Prasad submitted that the machine in question is "Coordinate Jig Boring Machine" as is apparent from the invoice as also the description furnished in the packing list. He also relied on a certificate dated 24-6-1981 issued by the Central Machine Tool Institute, Bangalore, a Government run unit. He argued that even though the machine in question can be put to....

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....idered the arguments. The application of chapter note for the interpretation of the notification, as proposed by the learned Representative of the appellant, is not correct. However, at the time of hearing we asked Shri Prasad, who is a B.E., & M. Tech. and a Sr. Officer of M/s. H.M.T., whether there are any Jig Boring Machines which are capable of Jig Boring only and nothing else. He replied that....