TaxTMI 
TaxTMI 
1996 (3) TMI 198
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....manufacture of Lathe Machine, the appellants procured from the market a number of components and parts. In the declaration filed under Rule 57G, the input was described as "15. Hydraulic Copy Turning Attachment with or without Power Pack and accessories of all types and sizes" and the sub-heading for classification of this item was indicated as 8466.00. The appellants got from M/s. Ditamir Hycon Limited as an item described in the gate pass as Hydraulic Tracer Model Hitrace 7090 with turret. The Department alleged that no declaration of this item was furnished by the appellants. The appellants contested that hydraulic tracer was covered by the description of the goods against Serial No. 15 and supported their contention by producing the cer....
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....gh some of the functions were common and some functions were additions in respect of some products, however, having regard to the fact that trade understanding of the same product or similar product was different and that the declaration was wide enough and therefore, hydraulic tracer on which Modvat credit was denied to the appellants by the Department was fully covered by the declaration. In support of his contention, the learned Counsel cited and relied upon the decision of the Tribunal in the case of Bihar Caustic Chemicals Ltd. reported in 1993 (64) E.L.T. 332 (Tribunal = 1993 (44) ECR 591. He also referred to the decision of the Tribunal in the case of Parle Products reported in 1991 (36) ECR 614. In support of his contention, the lea....
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....n in verifying trade practices. He therefore, submitted that even a look at the technical literature will show that the items manufactured by various manufacturers have some functions identical but other functions are as additions or different. The learned DR therefore, submitted that the item `Hydraulic Tracer Model Hitrace' was not included in the declaration and that the lower authorities have rightly denied the Modvat credit on this item. 5. Heard the submissions of both sides. The short question for determination before me is whether the item `Hydraulic Tracer Model Hitrace' is covered by the description reading as '15. Hydraulic Copy Turning Attachment with or without Power Pack and accessories of all types and sizes". Now the....
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....ay changing scenario because of technical advancement, I shall have to see whether a particular item described in the declaration falls within the general ambit and its scope of the description. Examining the present input namely, Hydraulic Tracer Model Hitrace in the light of the Chartered Engineer's Certificate, I find that this item will be generally covered by the description given in the declaration. 8. The learned Counsel also referred to the clarification given by the Delhi Collectorate. I find that the emphasis in this clarification was that if the classification of the product is correctly given, then Modvat credit should not be disallowed merely because there is a difference in the nomenclature of the product. I find that ....