1997 (10) TMI 144

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....1986, as amended. The goods described in the Bill of Entry were Horizontal Form, Fill and Seal Machine. It is seen that subsequently the description was changed to High Speed Automatic Wrapping Machine. The Assistant Collector of Customs, Bombay observed that the said machine was Horizontal Form, Fill and Seal Machine and it was not a simple wrapping machine. He disallowed the benefit of Notification No. 125/86-Cus. referred to above. On appeal, Collector of Customs (Appeals), Bombay on the basis of the evidence produced before him held that the impugned machine was a High Speed Automatic Wrapping Machine for use in processing/packaging of food articles, (biscuits in the present case) and was accordingly eligible for benefit of Notification....

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.... complete machine, although control panel of the machine had not been supplied by the suppliers. He had held that the machine imported was a Form, Fill and Seal Machine. After coming to a decision that it was a Form, Fill and Seal Machine, he had not discussed whether the machine imported was covered by Serial No. 17 of the table annexed to that Notification and on the ground that the machine imported was not a wrapping machine, he had disallowed the benefit of Notification No. 125/86-Cus., dated 17-2-1986. The Collector of Customs (Appeals) on the basis of the evidence placed before him had held that the machine imported was a High Speed Automatic Wrapper. 4. We find from the catalogue of the machine which had been produced before ....

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....goods actually imported. We find that while in the invoice goods had been referred to as the Horizontal Form, Fill and Seal Machine, the machine had been described in the catalogue as a wrapping machine. The learned Advocate had referred to the Order-in-Appeal where it had been referred that the machine imported was an AP 400 machine and that the description given in the catalogue covered the description in the Bill of Entry as High Speed Automatic Wrapping Machine, although initially the goods had been referred to as Horizontal Form, Fill and Seal Machine. We find that the sub-heading No. 8422.40 had been shown in the invoice and the Revenue had not raised any objection with regard to the classification. We have already referred to above t....