2000 (9) TMI 286

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....llant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  We are concerned in these two appeals with two embroidery machines imported by the appellant in 1993. In the order impugned in these appeals, one by the importing firm and the other by the managing partner Chandrakant Sanghvi, the Collector of Customs has found that the value of the machines....

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....signature of P Rasson of that company, the space above his name in the bottom of the letter being blank. It also does not bear the address of the recipient. It is not otherwise authenticated by any means. Such a document, therefore does not legally constitute an acceptable evidence. It has also to be viewed with utmost caution, in the light of the fact that it was given to the department by an inf....

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.... appears to do is to first exempt embroidery machine specialised for a particular use or of a particular type and then exempt all other machines. The word "general" occurring in entry 52 obviously refers to embroidery machines for general application, is distinct from the three specialised machines preceding this entry in the Table. There was therefore no justification for not extending the benefi....