TaxTMI 
TaxTMI 
1997 (3) TMI 306
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri K. Srivastava, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants applied for clearance from the DGTD for importation of a plant to manufacture fried Banana Chips. In their revised application dated 31-12-1985, they had descri-bed the capacity as "600 tonnes per annum on two-shift basis instead of 300 tonnes per annum on single-shift basis (as earlier ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ork only for two shifts and not continuously. Hence the present appeal before us. 2. Shri Manoj Arora, Advocate assisted by Shri Sai Kumar, Advocate arguing for the appellants stated that the client was located in Kerala. Since the female labour was employed, the factory could operate only in two shifts. This was the reason that at all stages the appellants, while describing the plant capa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... capacity of the plant as imported was higher than certified by DGTD, this clause was not satisfied and on this count, the denial of registration was proper. We have carefully considered the rival submissions. We had asked both the sides to cite case law amplifying the scope of the term "installed or designed capacity of a plant." Neither side was able to cite any judgment on this account. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1992 (60) E.L.T. 355 (Tribunal). In this case the contract specified two dryers whereas the goods actually imported were four dryers. The Tribunal on examination of the issue observed that the appellants had not exceeded the licenced value. The Tribunal observed that since the import was necessitated by design considerations and not by the desire of the appellants to import unauthorisedly, benefi....