1997 (10) TMI 199

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....d the exemption under the said notification on the ground that the machine imported was the automatic flow forming machine for manufacturing of cylindrical components of metals. The claim was rejected by the Assistant Collector, Customs as unsubstantiated. On appeal the matter was remanded back to the adjudicating authority to verify the claim of the appellants with reference to the documents which they had produced before the Appellate Authority. The matter was re-adjudicated and it was held by the Assistant Collector of Customs in re-adjudication that the machine imported was not covered by Serial No. 35 of the table given below the Notification No. 40-Cus., dated 1-3-1978 referred to above. The goods had been originally assessed under su....

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....ming machine as appearing in the McGraw Hill Dictionary of Scientific and Technical Terms II Edition. 4. Shri A.K. Agarwal, SDR replied that the matter had been decided on the ground that the importers had not been able to substantiate their claim. The goods had been described in the Bill of Entry and the invoice differently. The certificate of the Chartered Engineer was on the letter head of the supplier and even according to this certificate the operational manual of the machine imported did not meet the requirements in terms of the Customs Notification No. 40-Cus., dated 1-3-1978. He referred to the Order-in-Appeal made in these proceedings and the order passed by the Assistant Collector, Customs on re-adjudication and pleaded th....

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....ual of the machine imported did not show the requirement in terms of Notification No. 40-Cus., dated 1-3-1978 and accordingly a write up of the manufacturers was annexed. The write up at Page 25 of the paper book is unsigned and undated and indicated that the machine essentially had a press, tooling for punching and forming and the mechanism to make these operations in a sequency to make the machine an automatic flow forming machine. We find that in the write up there is co-relation with the goods imported which had been described in the Bill of Entry as already extracted above. 8. The ld. Advocate has also referred to the literature on Page 28 to Page 53 of the paper book. We find that the machine imported cannot be co-related with....