TaxTMI 
TaxTMI 
1998 (3) TMI 440
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....ds to actual users under Open General Licence (OGL). The benefit of entry No. (i) 36 of Notification No. 154/86-Cus., was also claimed. The Custom House on examination of the goods was of the opinion that machine imported was capable of performing the functions of deburring and tooth rounding on gears in addition to chamfering. Therefore, notice was issued proposing denial of the clearance under the OGL, the benefit of notification and confiscation of the goods and imposition of penalty for wrong declaration. The importer replied to the notice. It raised various contentions which we shall consider later in detail, as these contentions are reiterated in appeal. Essentially the contention was that the machine, it was only a chamfering machine....
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....ent for chamfering. She further says that additional equipment has to be fitted to the machine before it can perform the functions of deburring and tooth rounding. 3. The Departmental Representative contends that the manufacturers' brochure itself specifically says that the machine is designed for rounding chamfering and deburring. The brochure also indicates that different functions can be done without changing the cam. He contends that the leaflet or other literature are relied upon is not authenticated and did not clear who has authorised them. Chamfering requirement specified is obviously since the packing list itself includes the chamfering cam and supply of chamfering cam is part of the supply of complete tooth rounding machine.....
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....chine says that it is designed for performing these specific functions, it is not unreasonable that the machine perhaps at most with some change of parts is capable of performing all the three functions. This is emphasised when the manufacturer says that the machine has two kinds of cams one for gear rounding and the other for chamfering. The same brochure indicates in the "manufacturing programme" the function of chamfering and deburring and gear shaping. When both functions are shown in the same brochure, it is difficult to conclude that the function of the machine when it was designed was only for chamfering and it was not designed to perform gear shaping and deburring. The fact that the correspondence referred to it as chamfering machin....
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....ice say so. It would be reasonable to conclude that the machine as it was supplied did contain component for chamferring and deburring. 7. The contention that in addition to the cam, other items are required for these functions to be performed is not substantiated. There is no reference to any such items in manufacturer's literature nor did the appellant produce any material in support. It would therefore follow that on the same machines different functions are to be carried out by fixing cam intended for the purpose. As we have noted the supply of different cams for performing different functions is clear from the brochure and the packing list. 8. From the drawing of the machine produced it is clear that the cam is only one of ....