TaxTMI 
TaxTMI 
1999 (5) TMI 99
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....eeran, Member (J)]. - This is a revenue appeal arising from Order-in Appeal No. C3/221/90, dated 12-3-1990 holding that imported item is not mechanical press but a Turret Punch Press which is a product quite distinct from the mechanical press and therefore Commissioner (Appeals) after detailed examination of the catalogue and technical literature and after granting detailed hearing in the matte....
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....nch and die set. The punch and die bring about the desired shape to the component pressed. The punching operation is effected by lowering the ram with force, the ram housing the punch. The plate to be shaped is placed on the die which in turn is fitted on the Table of the press. The movement of the ram head containing the punch is effected by mechanical means, like a rack and pinion or a gear trai....
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....be made even more flexible by incorporating a CNC. Through the CNC, all the movements of Turret punch press can be executed automatically. The indexing of the Turret (for positioning the requisite punch and die) the positioning of the sheet metal, and the movement of the punch/die to form/punch the sheet metal, all these can be done automatically through the CNC without any manual intervention. Wi....
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....tion. In this case, several opportunities were granted to Revenue to establish their case and on one occasion the appeal was also dismissed for non-production of technical literature by Final Order No. C/1040/97-B2, dated 29-4-1997. Later, it was restored on request. But however, Revenue has not established their case to show that the item is a mechanical press. 3. On careful consideration....