1997 (1) TMI 190

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....ma Deva, Member (J)]. - This Appeal is filed by M/s. Advance Corporation against the impugned order passed by Collector of Customs (Appeals), Bombay. 2. When the matter was called for regular hearing none appeared on behalf of the appellants nor is there any request for adjournment. Since the matter is old one and on going through the impugned order we felt that the matter can be disposed ....

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....(2) as it has a function i.e. mechanical appliance designed for the production of commodity. 4. Collector (Appeals) in the impugned order has observed that they stated that their factory in which they have Indian manufactured machine for slitting metallic polyester film. The machine slits the film with the help of cutters which are importee because Indian cutters are not good and smooth. We ....