TaxTMI 
TaxTMI 
1999 (1) TMI 79
X X X X Extracts X X X X
X X X X Extracts X X X X
....lared the goods in the Bill of Entry, in the same manner as described in the invoice above, namely as 'Aseptic Packaging Machinery'. The attached specification list attached to the invoice described the contents as follows :- "ASEPTIC PACKAGING MACHINERY TYPE AB10 WITH INITIAL SET OF SPARE PARTS TETRA TRAY TYPE 670331 WITH INITIAL SET OF SPARES TETRA OUTER WRAPPER TYPE 674851 WITH INITIAL SET OF SPARES SPARES FOR ASEPTIC PACKAGING MACHINERY." 1.2 It appears from the Bill of Entry, that further amplification of the imported goods has been made by showing "tray packers" and "initial sets of spares" separately. Latter two items were assessed differently. Remaining goods were assessed as aseptic packaging machinery extending....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... `Aseptic Packaging Machinery which may also perform one or more of the following processes in addition to packaging. Pre-sterilising, pasteurising, comprising, forming, filling, sealing, coding, marking.' The Aseptic packaging machine (Model AB 10) imported by the appellant exactly fit into the above description. The machine's scope as given in paras 2.1.3.1 to 2.1.3.12. shows that all the features are within the scope of aforesaid entry. Now Tray Packers are secondary packing of cartons filled with the product. Such type of secondary packaging are not within the scope of entry No. 23 of Notification 125/86-Cus. The scope of supply requirement shown in the Purchase Orders shows 'Tray Packers' as separate machine from that of Aseptic pac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by the appellants is a part and parcel of the aseptic packaging machinery for the packaging of milk in wholesale commercial units for distribution of the product-milk. Unless the milk produced by the appellants is hygenically packed and sealed and made into units for commercial distribution, the purpose of packaging is lost. Though technically, there are three separate machines, namely - (i)   packaging milk in tetra packs (ii) packaging tetra packs into trays, and (iii) outer wrapping machining, packing trays of tetra packs into a wholesale unit of pallets of international for commercial distribution. Yet all the machines have to be treated as one 'aseptic packaging machinery'. All three machines match and synchronise....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts out that while the Revenue has allowed the benefit of notification to the 3rd stage machine of the entire set of three machines, it is objecting to the second stage packaging machine i.e. tray packing. This approach of Revenue is totally arbitrary and incomprehensible. 2.3 Learned advocate has further urged that the benefit of the notification is available to the 'machinery' and not just a machine. Term 'machinery', he submits connots collection of several machines as explained in (i) 1993 (66) E.L.T. 594, (ii) 1992 (59) E.L.T. 572 and (iii) 1994 (73) E.L.T. 107. Therefore, all three machines forming part of a single object and aim of producing wholesale commercial unit of aseptic package of milk, would be entitled to the benefit....