TaxTMI 
TaxTMI 
1996 (11) TMI 252
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....Order per : Gowri Shankar, Member (T)] . - The appellant imported a machine declared to be "Automatic Point Grinding Machine with accessories" clearance was claimed under provisions of OGL in terms of Appendix-1, Part-B, Entry Nos. (3) and (7) of the Import Policy. On examination of the machines, Customs was of the view that the machine did not conform to the description in the Entry in OGL of "....
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....er both the documents. 3.  The Collector has not said that the machine cannot be imported under OGL entry. What he has said in that it would not be covered by the entry because : "Further, a plain reading of OGL Entry indicates that what is actually allowed for import under this entry is grinding machine of machine tool category capable of grinding the cutting tool of drill". He has thus c....
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....separately defined as followed in the Mc Graw-Hill Dictionary of Scientific and Technical Terms. Polishing (CHEM ENG] : -  In petroleum refining, removal of final traces of impurities, as for a lubricant, by clay adsorption or mild hydrogen treating. [MECH ENG] Smoothing and brightening a surface such as a metal or a rock through the use of abrasive materials. Grinding [ELECTER] : -&emsp....
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..... When however, the manufacturer of input of the product himself does not say that the machine performs the function. We do not see why we should relegate his statement to second place, and prefer before it the certificate of the Chartered Engineer. It would, therefore, not be covered by the OGL entry the redemption fine of Rs. 6.00 lacs or of Rs. 50% is reasonable, and does not call for modificat....