TaxTMI 
TaxTMI 
1996 (12) TMI 183
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....o formed cups imported by the appellants herein, and assessed under Heading 8422.30 of the CTA, 1975 which covers machinery for filling, closing, sealing, capsuling or labelling, bottles, cans, boxes, bags or other containers, machinery for aerating beverages. 2. The contention of Shri A.K. Patnaik, learned Counsel for the appellants is that since the imported machine was a top sealing machine, it was eligible to the benefit of the notification as top sealing machine whether for cups or trays, came within the scope of the relevants entry therein. 3. We are unable to accept this argument as in our opinion Sl. No. 25 of the Notification covers only machines for filling and top sealing of thermo formed trays. Machines for filli....
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.... if a machine covered by a notification is capable of more than one functions, it should not be denied the benefit on this ground. It was also his submission that the Hon. Supreme Court has in the case of Bombay Chemical Pvt. Ltd. [1995 (77) E.L.T. 3 (SC)] observed that an exemption notification is to be strictly construed to see whether a particular article is capable of falling in one or the other category specified in the notification but once it falls under the exemption notification it has to be construed broadly and widely. He would also like to draw attention to the Tribunal's order in the case of Western Refrigeration Pvt. Ltd. v. C.C. Bombay - [1995 (77) E.L.T. 673 (Tribunal) in which it has been held inter alia, that in the cas....
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.... whereas Serial No. 47 speaks about lid sealing etc., of trays/cups machines but both the Sr. Nos. speak about two types of machines. It was their contention that the ld. Collector (Appeals) observations were specious. The mention of cups against one Serial No. and the non-mention of it in another Serial No. did not mean that the machine at Sr. No. 25 was not entitled to the benefit, so long it was capable of sealing the tops of thermo-formed containers whether in the form of trays, cups or other such containers and the department has not disputed that the imported machine was capable of top sealing thermo-formed trays. 10. Ld. DR drew attention to the order-in-original and order-in-appeal and reiterated that under Sr. No. 25, the G....
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....thermo-formed cups'. The description of the above pamphlet also talks of continuously operating cups filling and sealing machine. For the volumetric, low-count filling of liquid to pasty foods into pre-made, stackable plastic cups, followed by heatsealing an alum, diaphragm lid or applying an snap-in or snap-on lid. Combined closure will also be possible. The operation method is also indicated as follows :- Operation Method : The cups manually and stackwise placed into the cup destacker are automatically separated and inserted in the pockets of the continuously running cup transport chain on which they are transported to the individual function groups such as filling station, lid applying station and sealing station. During the tra....