2000 (8) TMI 475

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....k, Senior Purchase Officer, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility to Notification 128/94 of goods described as "Stud Tensioning Device" imported by the respondent. The Assistant Commissioner had denied the benefit of the notification. On appeal from this order the Collector (Appeals) found that it woul....

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....ods do not form part of the finished goods. They are not raw materials, components, intermediate consumables, computer software and parts required for manufacture of final products. They do not fall within the definition of term 'material'. 5. The contention raised by the representative of the respondent is that these goods are required for the manufacture of manhole cover and in fact requ....

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..... That is solely the function of the customs authorities. The fact that the machine is required for functioning of the pre-heater is again irrelevant in deciding whether its import is allowed in terms of notificaion. We have to see whether the machine falls within the definition of the term 'material' specified in the notification. That some nuts and bolts might have been allowed for import, which....