1997 (8) TMI 242
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....spondents. [Order per : S.S. Kang, Member (J)]. - Both these appeals involve common question of law, hence are being taken up together for final disposal. The appellants made import of Automatic Gear Tooth Rounding and Deburring machine and claimed the benefit of Notification No. 154/86-Cus., dated 1-3-1986 under the entry at Serial No. (i) 36 and 37. Vide the impugned order, the adjudicating a....
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....OGL treating the machine to be particularly a chamfering machine. She submits that in the case of the appellants themselves, the Tribunal held that merely because the instrument also carry other functions than those specified in the notification should not be a ground for denial of the benefit of notification. She relied upon the decision of the Tribunal in the case of Escorts Ltd. v. CC, New Delh....
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....f the notification and is liable to duty @ 75%. He, therefore, prays that the appeals be dismissed. 3. Heard both sides. In this case the appellants made import 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 C....
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....tification of the Government of India for the time being in force." 4. The table appended to the notification is in the three parts i.e. Serial No. (i), (ii) & (iii). Serial No. (i) covers various types of goods stated against Item No. 1 to 85 and the rate of duty is 35% ad valorem, Serial No. (ii) the rate of duty is 105% ad valorem, and at Serial No. (iii) the rate of duty is 75% ad valore....