1997 (9) TMI 243

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....goods out of the Customs charge without claiming the benefit of this exemption notification. Subsequently, they have filed a refund claim on the ground that the goods were eligible for the benefit of the said Notification dated 1-3-1986. The Asstt. Collector (Customs) rejected the refund claim on the ground that as per the catalogue produced it was not possible to arrive at whether the `Doctors Blade' imported were meant for paper machine or printing machine. He referred that as per the import document (invoice), `Doctors Blades' were meant for printing machine. The benefit of Notification No. 156/86-Cus. was denied. On appeal, the Collector, Customs (Appeals) came to a finding that blades imported were for applications as wet felt rolls, p....

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....ad been referred to as "for Vickery Inverflex Doctors." It has been referred to in the invoice that they are for felt rolls and calender rolls. Although they have been referred to as "Doctors Blades Printing Machine IV," it has been explained that the Harmonised System Commodity Code is 843999-00-0. The ld. Counsel had referred to the Harmonised System of Nomenclature aforesaid and had submitted that this heading covers machinery for making fibrous, cellulose, pulp from various cellulose material whether the pulp is for paper or paper board making or for other purposes. It also covers machinery for making paper or paper board whether from previously prepared pulp or directly from the raw materials. She also referred to the product literatur....

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.... impairment of the finish of the sheet and also to prevent the build-up of any material that might tend to adhere to the sheet and cause a break at the press. In addition, the press doctor must perform the function of controlling the tail at start-up or the whole sheet in the event of a break in the press section; therefore, doctors are commonly made either with a high scoop back to catch the tail of the sheet and broke, or if there is a broke conveyor installed in back of the press involved, the doctor back is expected to guide and convey broke away from the roll and on to the broke conveyor. The blade material of the doctor must be selected properly to avoid damaging the surface of the press roll it is intended to clean. Most press rol....