TaxTMI 
TaxTMI 
1995 (11) TMI 206
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....the Respondents. [Order per : Lajja Ram, Member (T)] - The point for consideration in this appeal is whether the machine imported which was complete Super/Quick 18, Toggling and drying machine with 1500 Automatic toggles was covered by exemption Notification No. 42/78-Cus., dated 1-3-1978 which provided exemption to Automatic Drying Machines (S. No. 6 of the table annexed to the said notific....
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....otification covered only the automatic drying machine. The ld. Advocate replied that toggling was nothing but a device for proper drying. In so far as the cooling is concerned, after the Hides and Skins are dried they had to be cooled before removal from the drying machine/chamber. The toggles are to fit the skin to the frame as the frames are taken to the chambers where actual drying process is u....
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.... the exemption. In that case before the Tribunal the goods in question were an automatic wire twister. The Tribunal held that the additional fuction of wire twister will not take it away from the description of wire cutting and stripping machine. The Tribunal had relied upon the earlier decision in the case of Andhra Patrika v. Collector -1983 (13) E.L.T. 1103 (TBL) wherein the Tribunal had held t....