1997 (3) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r per : S.L. Peeran, Member (J)]. -  This appeal arises from order-in-appeal dated 28-9-1990 passed by which the Collector (Appeals) rejecting the appellant's claim for benefit of the Notification No. 45/85 which grants benefit to "Horological Machines and testing equipments, when imported into India for the purpose of manufacture or assembly of mechanical wrist watches for parts thereof a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndustry to be required for the manufacture or assembly of the said wrist watches or parts thereof; (iii) the importer shall produce a certificate from a duly authorised officer of the Directorate General of Technical Development to the effect that the goods in respect of which the exemption is claimed are such as are not manufactured in India; (iv) the importer shall, within such period as t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xemption contained herein and that already paid at the time of importation. 2. The importer had imported two machines described in the Bill of Entry as Mechanical Press 10T capacity, Model No. 10AH and Mechanical Press 8T capacity Model No. RE-8. In support of their claim they had also produced the required certificate in terms of the Notification. The lower authorities rejected the claim ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ine and the department had denied the benefit of Notification on the same ground as in the present case. The Madras High Court after examining the notification and the findings given by the authorities negatived the same and held that the machines and equipments need not be exclusively meant for the manufacture or assembly of mechanical wrist watches or parts thereof and quartz analog wrist watche....