2011 (3) TMI 177

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....sp; Heard learned SDR. The appellants vide letter dated 16.1.2011 made request to decide the case on merits.   2. In this case, the appellant made import of machine. The same has been declared as Dolphin Duplex Embroidery and Quilting machine . The appellants claimed the benefit of Notification No.21/02-Cus dt.1.3.02. The benefit of the notification was denied on the ground that the machine....

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....tion simultaneously under the notification. The Revenue has relied upon the decision of the Tribunal in the case of Echjay Industries Ltd. vs. CCE, Mumbai reported in 1999 (112) ELT 466 to support that the notification is to be followed strictly.   5. We find that in this case the machine is in question performing two functions i.e. embroidery and quilting. The notification granted exemption....