1997 (10) TMI 152

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....nment of Signing Machine and claimed the benefit of Notification No. 59/87-Cus. Their claim was rejected by the Assistant Collector of Customs on the ground that the impugned goods were not used for production of any commodity as required under Notification No. 59/87-Cus. In appeal, the Collector of Customs (Appeals) by the impugned order set aside the Assistant Collector's order and held that Signing Machine imported by the present respondents would be eligible for the benefit of Notification No. 59/87-Cus., Hence the Departmental Appeal. 3. Shri A.K. Agarwal, SDR and Shri L.P. Asthana, Advocate appeared for the appellant Collector and the respondents respectively before us. 4. On behalf of the Department it has been urged ....

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..../87-Cus. to the respondents. The Departmental Representative submitted that the Collector (Appeals) had wrongly held that the processes carried out by the Signing Machine are processes related to the production of the film and the machine has to be treated as used in the production of the film. Further if the Signing Machine is related to the production of the film, it cannot be deemed to be directly used for production of a film as Notification No. 59/87-Cus. relates only to machinery used for the production of a commodity. The Departmental Representative also contended that the Collector (Appeals) has wrongly held that the process of DX coding is essential for making the product marketable and the process of imprinting serial number/count....

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....the 135 mm film into the required width. The slitted film is then passed through another machine for perforation on both sides. After perforation, the film passes through another machine, namely, the Signing Machine, for imprinting the serial counter number and identification mark of the manufacturer, etc. After this, the film is sent to the spooling machine to cap the second end cap on to the cassette after inserting the spooled film into the cassette. Thereafter, the film, i.e., the roll of film, becomes ready for being sent to the market. As the film will be marketable only when it is capped into cassettes and packed for ready use in a camera, all the processes carried out on the film from the stage of Jumbo Roll Film till it reaches the....