TaxTMI 
TaxTMI 
1998 (9) TMI 306
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....Bangalore. 2. The question raised relates to the admissibility to the benefits of Notification No. 47/84-Cus., dated 1-3-1984 to the Ascetic Packaging System imported by the Respondents which consisted of three parts viz. product preparation system, product sterilisation system and product filling system. 3. Respondents had imported a consignment declaring it as Asceptic Packaging System by Bill of Entry Nos. 61 of 1984. After the goods were cleared after payment of duty in accordance with the concessional rate under exemption Notification No. 47/84, the Assistant Collector issued a demand notice calling upon the Respondents to show cause why extra duty should not be recovered from them on the ground that the goods had been ....
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.... to be regarded as Asceptic Packaging System, elgible for concessional assessment under Notification No. 47/84. After considering the material before him, the Assistant Collector held that Notification No. 47/84 did not cover machinery for processing the product but covered only packaging system. 5. In appeal the Collector (Appeals) observed that Notification No. 47/84 in Sl. No. l2 to the Table to the Notification allowed concessional rate of duty Asceptic Packaging System. The Assistant Collector had come to the conclusion that product preparation system, product sterilization system and product filling system have to be treated as separate Asceptic Packing System since the product processing system and product sterilization syste....
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....ystem only but to other systems also which taken together form part of the Asceptic Packaging System. Further, the use of the word "systems" in plural would be rendered ineffective if it was given only a restricted meaning to include only the product filling system. Further, amending Notification No. 191/85 had by substituting Sl. No. 12 made it more comprehensive which showed the original intention of the Government. Accordingly, Collector (Appeals) reversed the order-in-original and confirmed the original order of the Assistant Collector extending the benefit of Notification No. 47/84 to all the three systems. 6. Shri S.N. Ojha, ld. JDR, who appeared for the Appellate Collector submitted that Asceptic Packaging System consisted es....
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....ct. 8. We have considered the submissions of both sides. Notification No. 47/84, dated 1-3-1984 read as under :- Notification. No. 47-Cus., dated 1-3-1984     In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under Heading No. 84.19 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and designed for use in packaging of food articles, when imported into India, from :- (a) so much of that portion of the duty of customs leviable thereon which is spec....
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....carton system for bagged items and solid products in pouches. 17. Case packing machine. 18. High speed automatic wrappers - other than cigarrette pack wrapers. 19. On line inspection systems for filled packages. 20. Stitch blow moulding machine. 21. Multi layer coater/extruding machine. 22. Continuous vacuum thermo-forming machine other than blister packaging for tablets. 23. Plastic and laminate collapsible tube making machine. 24. Bag-in-box system. 2. This notification shall be in force upto and inclusive of the 31st day....
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....No. 47/84 we observe that the findings of the Commissioner (Appeals) holding that Sl. No. 12 of Notification No. 47/84 would cover also product preparation system and product sterilisation system is not correct. In this view of the clear wording of Notification No. 47/84 we do not find any force in the respondents' submissions and the expert opinion and case law relied on by them. 10. In these permises we allow the Revenue Appeal and set aside the impugned order. The order-in-oringinal passed by the Assistant Collector will accordingly get restored. Appeal No. C/1705/91-B2 [Assent per : S.K. Bhatnagar, Vice President]. - I will only like to add and emphasise that there is hardly any scope to doubt that processing and sterilization ....