1997 (8) TMI 144

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....he Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-appeal dated 9-6-1989 passed by the Collector of Customs (Appeal). In this case, the benefit of exemption Notification No. 154/86-Cus., dated 1-4-1986 was denied to the appellants on the ground that the appellants has imported an Internal Grinding Machine and the notification pro....

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....n of surface grinding. He produced the catalogue of the machine and he submitted that this machine can perform the function of internal grinding, external grinding as well as surface grinding. He, therefore, prays that the machine imported by them covers under the description given under the notification. 4. Shri A.K. Agarwal, SDR, appearing on behalf of the respondents, submits that the b....

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....-1986. The entry at Serial No. 1(63) of the said Notification reads as under : "Precision Surface Grinding Machine for Tool-room out of Roundness 0.000625 mm. surface finish 0.05 Microns RA value". 6. The benefit of the notification is denied to the appellants on the ground that the machine is an integral grinding machine and not a surface grinding machine. We have gone through the cata....

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....eally suited to sharpening gear cutters. External Grinding : The standard Model 273A Universal has ample capacity for chucking for straight cylindrical or taper grinding of parts up to 13" diameter. Additionally, larger diameters can be accommodated by using equipment available on demand. The wheelhead can be positioned in any one of three locations on the cross slide and, in conjunction wit....