1997 (3) TMI 204

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.... arm industrial sewing machine, three needle chainstitch machine, essential spares. Addl. Collector held that catalogue of the machine describes the machine as interlock stitch machine against three needle chain stitch machine. He said such interlock stitch machines are not covered by any item mentioned in OGL Appendix 1 Part B S. No. 7 of Import Export Policy 1988-91. He also denied them the benefit of Notification No. 16/85 under S. No. 25. 3. Arguing for the appellants the Ld. Consultant submits that interlock machines and chainstitch machines are the same and in this connection, refers to the certificate from the manufacturer placed at Page 54 of the appeal papers. Even if it is presumed that chain stitch and interlock stitch ma....

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....e thread is passed through only from one side of material to form a chain like intralooped stitched." 6. It is clear, therefore, that there is a distinction between a chain stitch and a lock stitch. The distinction is illustrated as follows : "Even in the Principal Class of Lock Stitch, Secondary Class is Straight Stitch and Tertiary Class is Short Flat Bed. Similarly, in Multithread Chain Stitch as Principal Class, the Secondary Class is Hem stitch and Tertiary Class is Box type bed." This should make it clear that there is a distinction between chain stitch and lock stitch. 7. The question that however arise is, whether even while accepting that technically there is a distinction between two types of machines, whethe....

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.... D.R. vehemently argued that it could not be the intention of the Legislature to provide an Entry which would cover a wide range of machines and yet, at the same time, indicate in detail special category of machines also. He also submits that the expression "Multiple" has not been defined and, in absence of definition, it may not be construed to be more than one, as pleaded by the Ld. Consultant. We are not able to pursuade ourselves that apprehension expressed about the expression "Multiple" by the Ld. D.R. is well-founded. As indicated earlier, we have to look at the plain meaning of the words in a Notification and while doing so "Multiple" can only be used in contradistinction to singular". For instance, Chambers Dictionary of Science an....