1999 (4) TMI 190

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....vocate, for the Respondent. [Order per : P.C. Jain, Vice President]. - Briefly stated the facts of the case are as follows :- 2. The respondents herein imported inter alia weighing machinery spares namely ribbons cartridges, for utilisation in their 100% export oriented unit (EOU). These goods were extended the benefit of Notification 13/81-Cus. which allows exemption from Basic Cust....

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....Customs Duty. 4. In Appeal, the respondents herein succeeded before the Collector, (Appeals) who has held that term `capital goods' has been defined in Notification No. 264/87-C.E. which covers all items of machinery including prime movers, instruments etc. as well as auxiliary equipment required by investor for production of goods or for rendering service including those for replacement o....

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....oms Duty. Therefore, he submits that Central Excise Notification 123/81-C.E., dated 2-6-1981 is not at all applicable to the imported goods and consequently the entire case of the Revenue falls on this short point itself. 6. Opposing the aforesaid contention, Ld. SDR, Shri R.D. Negi submits, that it is merely a wrong mention of Notification No. 123/81-C.E., dated 2-6-1981 in the Show Cause....

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.... has been wrongly mentioned in the orders of the two authorities below. On this reasoning, we reject the preliminary point raised by the ld. Advocate. 7. Arguing on the appeal, ld. SDR, Shri R.D. Negi submits that it is clear that weighing machine is used only for weighing of incoming and outgoing raw-material or finished goods, as the case may be. He, therefore, submits that weighing mach....