2000 (9) TMI 379

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....dents. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the eligibility of the bridge crane imported by the importer for the benefit of Notification 123/87. The notification exempts machinery falling within Chapter 84 or 85 of the tariff when imported for the manufacture of instruments, appliances, or equipments which function with the aid of ....

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....Works - 1991 (55) E.L.T. 444, each step towards production of the manufactured product would be a process in relation to the manufacture. He noted the decision of the Tribunal in Foredge Granites Pvt. Ltd. v. CCE - 1993 (65) E.L.T. 415 that a crane used for movement of granite slabs during the manufacturing process is a part of the manufacturing plant and machinery. He noted that it is not possibl....

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.... the notification, and not the possible intention there might be. The appeal does not dispute the view of the Commissioner (Appeals) that it is not possible to manufacture the wind operated electricity generator without using the crane. It is therefore required for the manufacture of the product. It would also appear that the certificate of the Deputy Secretary in the Ministry of Energy that the c....