2005 (8) TMI 499

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....the purpose of manufacturing cut and polished diamonds they require certain machines and parts thereof, which are imported. Such importers & the goods required in cutting and polishing gem stones, including diamonds, have been given exemption from the duties specified under the First Schedule to Customs Tariff Act. The parts/equipments are specified in the Table to Notification 159/86-Cus., dated 1-3-1986, as amended. The dispute, in the present case, relates to the eligibility to the imported goods, under Entry No. 67 to the Table to the said Notification No. 159/86 which reads as under : "Steel pots, steel counter pins." The imported goods have been declared as "Steel pots bottom press pots" and in certain cases described as "top po....

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.... the manufacturer M/s. Adri Diamond Tools, Van Bommel of Belgium, who are stated in the catalogue in the manufacture of diamond cutting takes the Press Pots etc in Serial No. 45 under Heading "Tools for Bruting or Cutting" described various kinds of pots and pins including item at serial number 45/C-1 as Special Bruting Pots. Item 45/C-2 as Short Bruting Pots and 45/C-3 Bruting Pins with Tread M , while 45/D is for Aluminium Block for Special Bruting Pots and serial 45/E for Round Belt for Bruting Machine; this perusal of a manufacturer catalogue would indicate to us that Bruting Pots made from Steel could be made from other kind of material e.g. inox also. Therefore, we cannot find, the reliance placed on this Tribunal's decision in the ca....

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....e used for the said purpose as required by the Notification. A reading of the Table to the Notification, an entry 67 does not lead us to restrict the entry to be limited or read with words "used for" since that would be placing words after the words 'steel pots' used in the Table to the Notification, which are not there. We find no reason to place these words to limit the scope of the term 'steel pots' based on 'end-use'. We would interpret the words 'steel pots' as pots made out of steel, of various kinds and used in the diamond cutting and polishing industry to be eligible to the exemption. 5. In this view of the matter, we are not able to follow the decision arrived at in the case of D. Navinchandra, based on a catalogue of a tra....