2001 (12) TMI 436

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....K. Jain, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - M/s. Shriram Rayon Ltd. had imported a consignment of goods declared as "one complete 600w ultrasonic sealing plus score cutting for industrial fabrics with two ultrasonic devices" claiming the assessment under Heading 8451.50 read with Notification 61/94-Cus. The functioning of the machine was explained and it ....

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....t is the contention of Shri Visvanathan, ld. Counsel for the appellant that as long as the importers are subject to satisfy the Bench that the goods imported was machinery for production of a commodity, it would be entitled to the benefit of notification in terms of second part of the entry of Sr. No. 56. We, however, are unable to agree with him in view of the exclusion, in the first part of the ....