1998 (12) TMI 546

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....ah, Sr. Advocate and Ms. Kher, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is whether the jig boring machine imported by the respondent is entitled to the exemption at Sr. No. 2 of the Table to Notification 40/78-Cus., dated 1-3-1978. In the order impugned in the appeal Collector (Appeals), over-ruling the decis....

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....g are independent functions equally important to jig boring and are not supplementary functions. The Tribunal in C.C. v. Blue Star Ltd. - 1990 (50) E.L.T. 186 held that the benefit of the exemption cannot be denied merely because a machine can perform functions other than those specified in the exemption notification. On this aspect alone the exemption would be available. In addition we do not fin....

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....stioning it came out that a Jig Boring Machine has a very high precision and that a Boring Machine is different from this machine. There can be exclusive Jig Boring Machines. We further notice that invoice described the goods as "coordinate jig boring and milling machine" and the literature shows that it is described as "Tool Room Precision Coordinate Jig boring machine." The ld. Representative of....