TaxTMI 
TaxTMI 
1995 (11) TMI 161
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....ondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order-in-original passed by the Collector of Customs, Bombay Airport dated 5-7-1985/26-12-1985. 2. The Learned Counsel stated that the issue relates to "Elastic Lace Making Machine" imported by them in 1985. 3. The goods were classified under Heading 84.37 by the customs and there is no dispute abo....
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....c entry regarding this as Entry 32 of the Notification and it has been classified by the customs themselves under Heading 84.37. 6. It was also their contention that the Learned Collector had erred in holding that it is liable for confiscation merely because it was a versatile machine. This is evident from the fact that this issue has already been settled by the Tribunal by its orders report....
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....exemption Notifications should be construed strictly. Similarly the OGL Entry should also be treated as covering only those machines which could manufacture elastic laces only. 9. The Learned Counsel stated that the machine as imported was meant for manufacturing elastic laces; and it could be adapted for making elastic braids and cords only after making sufficient alterations and as pamphle....