1996 (10) TMI 194

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....a, SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order dated 16-4-1988 of Collector of Customs, Bombay. The appellants imported what they claimed was one Zeiser Ticket and label Printing Machine Model Z-19, with Built-in attachments for numbering and perforating including CODATEST device and one set of spare parts and consumables. Colle....

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....by CODATEST device. He also draws our attention to invoice and technical literature placed in the file which clearly indicates that the main machine to be Ticket and Label printing machine. The importer who had recently set up this industry had absolutely no intention to evade any ITC Regulations. He also submits that even though Collector's order refers to show cause notice, no show cause notice ....

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....Machine Model Z-19 with built in attachments for numbering and perforating including CODATEST device. Ld. Advocate refers to page 8 of the appeal papers and categorically stated that what was imported by them was a machine described therein. The literature placed at page 8 indicates the machine to be Ticket and Label printing machine with numbering attachment. The Bill of entry indicating the exam....

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....informed by the supplier that the machine function would not function effectively unless its output was tested with device and therefore, unless this machine was also imported, they would not be able to give guarantee for effective printing of cheques. Since however such a machine with whatever object it might have been imported is not covered under OGL, as considered by the ld. Advocate himself, ....