1997 (8) TMI 234

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...., for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Super House Ltd. the matter relates to the eligibility of the machine imported - model EL 1250, (sic) to the benefit of exemption under Notification No. 42-Cus, dated 1-3-1978 as amended which provided exemption and concessional rate of duty among others to Hydraulic Automatic Plating Ironing Machine. U....

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....that the item was not covered by Notification No. 42-Cus. The matter was adjudicated and on appeal, the Collector of Customs (Appeals), Bombay extensively dealt with the arguments adduced by the appellants and noted that the base plate in the machine was to be pulled out manually to lead the leather components. He also took note of the fact that there was another Model PL 1251 where even this oper....

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..... 19 of the table annexed to Notification No. 42-Cus., dated 1-3-1978 as amended reads as under : "Hydraulic Automatic Plating Ironing Machine." 5. As the machine imported on examination was found to be manually operated insofar as the plating is concerned, we consider that the contention that the Hydraulic pressure is regulable or thermostat is regulable, or the dwell time is adjustabl....

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....c plating is missing from the machine in question. In fact the other model of the same manufacturer Model No. PL 1251 had automatic operation even for the plating as submitted by the appellants. 7. In view of the admitted position that in the machine in question, the plating operation was manual, we consider that it was not covered by the description hydraulic automatic plating ironing mac....