1996 (3) TMI 213

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....as promoting exports of electronic goods. In this case the appellants were manufacturing ICs. The claim of the appellants is that the time recorders are very sophisticated machines and were imported to increase production efficiency. They serve the purpose of accurately monitoring production of the workers, enabling the appellants to compute their productivity in terms of the IC Units produced per hour. The appellants claim that these imported items have minimised the waste of time of the workers for punching the cards and the extra time saved has resulted in increased production of ICs during the same number of working hours and at the same cost. 2.  Notice of today's hearing was issued to the appellants. However, none has appeared n....

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....  1. Machinery     2. ....     3-5 ....     6.. Tools, jigs, Gauges, Fixtures, Moulds, Dies, Instruments   .   and Accessories     7. .....     8. Office Equipment, spares and consumables thereof.     9-12 .....   4.  The claim of the appellants that the goods in question have been imported to India in connection with promotion of exports of electronic goods is not acceptable as the time recorders in no way promote the export of electronic goods. They are only to be considered as an apparatus designed for recording the time intervals and therefore they cannot be brought within the scope of any one of the categories specified ....