1995 (12) TMI 145

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....ri D.S. Malik, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  All the four appeals arise out of the order dated 31-7-1991 passed by the Additional Collector of Customs, New Delhi holding that Slitter-cum-Rewinder Machine imported by the appellants was not a paper cutting machine which was covered by OGL, confiscating the same with an option to redeem on paymen....

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....GL as a fully programmed paper cutting machine with three knife trimmers. The case of the department is that paper cutting machine is different from the machine imported by the appellants as "obviously the definition of slitter-cum-rewinder is different from that of a paper cutting machine and is limited solely to the stage of slitting and rewinding". We agree with the learned Counsel having regar....