TaxTMI 
TaxTMI 
1999 (3) TMI 142
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....ication of the machine under Heading 8441 of the Customs Tariff and claimed that machine is under the O.G.L. under Sl. No. 11(G) Appendix I Part B of the Import Policy 1985-88. The machine was assessed accordingly and was cleared under O.G.L. 3.  Thereafter a show cause notice was issued on 8-3-1989 alleging that machine is classifiable under 90.10 of the Customs Tariff and machine was also not eligible under O.G.L. It was also alleged that value of the machine was also declared less than the comparable price of identical goods imported by other importers. After adjudication the Collector held that the machine in question was a slitter rewinder machine and is classifiable under 9010.20 of the Customs Tariff. Hence the appellant misdec....
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....ers "other apparatus and equipment for photographics (including cinematographic laboratories megaloscopees (sic). He further submits that the supplier vide letter dated 27-6-1989 clarified that the machine in question cannot be used for cutting films. Therefore he submits that the machine is not covered under Heading 9010.20 of the Tariff. 6. He also submits that show cause notice was issued beyond the period of six months from the payment of duty. He further submits that at the time of clearance of goods all the relevant documents which are now relied upon by the Revenue, were submitted by appellant and the goods were cleared after verifying description of goods as the basis of relevant documents. Hence there is no suppression on the part....
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....at in international market the slitter-cum-rewinding machine is also recognised as paper cutting machine. The Tribunal held as under : "2. We have heard Sh. L.P. Asthana, learned Advocate for the appellants and Sh. D.S. Malik, learned DR for the respondents. The appellants M/s. Northern Plastic Ltd. are the actual users engaged in slitting/confectioning of Photo-sensitized paper/materials and duly registered with the Directorate of Industries, Uttar Pradesh as a small scale industry. The appellants imported one second hand fully programmed Paper Cutting machine and three knife trimmers with associated tools and accessories from England vide Invoice dated 12-9-1985 and Bill of Entry was filed on 18th June, 1986 claiming clearance of the mac....