1998 (4) TMI 274

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.... PRA 2. Flowability Testing Fixture 3. Electric Permeability Meter 4. Mould Perm Tester Type PDF 5. Universal Strength Machine 6. Splitting Strength Attachment type PSP 7. Twin Transverse - Shear Attachment Type PQS 8. Mould Lifting Test Device Type PFV 9. Transverse Strength Attachment Type PBV 10. Tensile Strength Attachment Type PZV 11. High Dry Compress Strength Attachment Type PHB 1.2 They claimed clearance under OGL, Appendix 6, S. No. 5 of the ITC Policy, 1990-93. They recast the B/E, as per catalogue produced by them and described the goods under four broad categories under Tariff Headings, (i) 8479.89 r.w. Notification 178/90-Cus.; (ii) 8479.89 ....

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....ms of Notification 169/90-Cus. as also under para 197 I.T.C. Policy 1990-93. 2.2 Ld. JDR on the other hand urges that capital goods are those which are required for manufacture of goods. Such goods should, therefore, be requi- red directly for manufacture of goods. Machine used in testing a raw material, i.e., sand, does not satisfy the requirement of the definition. Testing is not ma- nufacture. He, therefore, urges that Collector (Appeals)'s finding is erroneous. 2.3 We have carefully considered the pleas advanced from both sides. Testing of sand, to our mind, is an essential process, so integrally connected with production of final goods, (steel castings) that but for the process of testing, the whole process of manufactu....

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.... the ITC Policy for April-March 1990-93 and refrained from clearing the goods hoping to clear the same under that para of ITC Policy. Now that they have succeeded in obtaining a licence, before clearance of goods from Customs, they have applied for re-assessment, and I do not see any reason to reject the same. Therefore, I allow the appeal and direct that assessment be done under provisions of Notification No. 169/90-Cus., dated 13-5-1990, r/w. the provisions of para 197 of ITC Policy April-March, 1990-93." 3.2 Ld. JDR has reiterated the ground advanced in the Revenue's Appeal that the Collector (Appeals) has not disputed the fact that the respondents herein were "unable to produce the certificate or documents at the time of importa....