1983 (9) TMI 272

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....for the Respondent. ORDER Question for decision in this appeal originally filed as revision application to the Government of India, is appropriate classification of Cloth Drilling Machine and Cloth Cutting Machine. 2. The Appellants through their Customs House Agent M/s. Narayan Singh & Co. by Bill of Entry Cash No. 2020, dated 2-7-1979 ex-s.s. `Vishva Amitabh' inter alia imported on....

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....try `Electrical Cloth Drilling Machine driven by 1/10 H.P. Motor, is indespensible machine used in the Garments industry and its classification under Heading 82.05/1 of C.T.A. as tools is grossly incorrect. About Item No. 3, high speed automatic Cloth Cutting Machine classified under 84.40(1) with countervailing duty under Item 51A of CET, they urge that these goods are covered by exemption Notifi....

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....pellants were also informed that if they so desire they might submit their arguments in writing which would be taken into consideration at the time of hearing. No communication was, however, received from the appellants. 7. At the hearing dated 29-7-1983, Shri Chatterjee defended the orders passed by the lower authorities. 8. Heading 82.05 inter alia covers power operated hand tool....

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....ine. The lower authorities have found that the machine in question is basically a tool in hand with self-contained electric motor. There is no material to rebut this finding of the lower authorities. The notification would therefore not be applicable in the appellants' case. 10. As for applicability of Notification No. 46-Cus., dated 1-3-1978 regarding Item 3 of B/E Cloth Cutting Machine i....