1997 (8) TMI 242

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....er the entry at Serial No. (i) 36 and 37. Vide the impugned order, the adjudicating authority held that since the imported machine is neither only a tooth chamfering machine nor it is only an automatic gear deburring and tooth rounding machine, but is capable of performing all the three functions, therefore it will not be covered by either of the entries at Serial No. 36 and 37 of sub-serial No. (1) of the table appended to Notification No. 154/86. 2. The learned Counsel appearing on behalf of the appellants submits that the Notification No. 154/86-Cus. covers at Serial No. 36 Gear Tooth Chamfering Machine and at Serial No. 37 Automatic Gear Deburring and Tooth Rounding Machine. She submits that the machine imported by the appellant....

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....mport of automatic gear tooth rounding and chamfering machine. Notification No. 154/86-Cus., dated 1-3-1986 provides as under : "In exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in Column (2) of the Table hereto annexed and falling under Heading Nos. 84.56, 84.57, 84.58, 84.59, 84.60, 84.61, 84.62, 84.63, 84.64 and 84.65 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the portion of the duty of Customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount c....