2004 (6) TMI 462

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....arasamy, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These are appeals of the revenue challenging three different orders of the Commissioner of Customs (Appeals) allowing the benefit of exemption under Notification No. 29/97-Cus., dated 1-4-97 (as amended) to the respondents in respect of certain machines imported by them. The respondents are manufacturers of tex....

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....e cases of M/s. Rupa & Co. Ltd. [2002 (143) E.L.T. 562 (T) = 2002 (81) ECC 520] and Premina Exports and Others [Final Order Nos. 1043-1067/2002, dated 17-9-2002 since reported in 2002 (148) E.L.T. 1065 (Tribunal) = 2002 (53) RLT 197] and held that fabric-dyeing machine and calendering machine were covered by specific entries in Annexure-III to Notification No. 29/97 as amended by Notification No. ....

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....pra) and Premina Exports & Others (supra). Ld. Consultant for the respondents has justified the impugned orders on the strength of our decisions in the two cases. 3. We note that the issue involved in these appeals stands covered against the Revenue by decisions of this Tribunal in the aforecited cases, wherein it was held that machines used at any stage of the process of manufacture of ga....