1985 (6) TMI 184

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....ed as an Appeal before us. 2. Shri V. Veeraraghavan, Advocate, has appeared on behalf of the appellants and Shri S.C. Rohatgi, JDR, on behalf of the respondents. 3. The appellants claim that they are a small-scale industry for production of cassettes/pre-recorded cassettes, duly registered with the Government of Tamil Nadu, Madras. They had applied for an Import Licence for the required machinery for initial setting up of their new Industrial unit. They also requested for Project Import endorsement for assessment of duty under Heading No. 84.66 of Section XVI of the Customs Tariff Act, 1975. Their request for the Import Licence was processed on the basis of the recommendation of the Industrial Development Committee, consisti....

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....he cassettes produced are manufactured products, which are bought and sold on such a scale that it has become one of the major flourishing trading activities. 4. On behalf of the respondents, the stand taken in the Order-in-Appeal as well as the Order-in-Original is virtually reiterated. It has been urged before us that re-producing of records into tape cassettes cannot be considered as a project and that expansion/setting up of machinery and appliance for duplicating the sound track would not get covered under Heading 84.66 of CTA/1975. The point is specially made that as per Heading No. 84.66, items covered are those required for the initial setting up of a unit or substantial expansion of a unit or an industrial plant. It is stat....

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....erts armed with drills an oxyacetyline and other strange tools - F.W. crafts)." 6. The learned JDR has also submitted extracts from "Words and Phrases, Vol. 21", relevant extracts of which are produced below :- "Industrial Activities" : Commonly means the treatment or processing of raw products in factories Kubby v. Hammed, 198 p2d, 134,137, 68 Ariz 17. 1. Industrial Plant : The law can do no better than to define an 'Industrial Plant' as that type of an establishment which the ordinary man thinks of as such. Messenger Pub. Co. v. Board of Property Assessment. Appeals and Review of Alleg heavy Country, 132 A 2d 708, 768, 769, 183 pa. Super 407. (2) Fact that theatre, cab companies service stations, automobile repair compani....

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....tic colour film processing laboratory. It has been argued before us that, in view of this decision of the Madras High Court, it would not be open to the Department to raise any doubts here as regards whether the goods imported in their case, namely tape duplicators, cassette masters, etc. would constitute an industrial plant or whether duplication of cassettes would constitute an industrial activity. The appellants have also pointed out that in the case of other importers of identical goods, the facility of registration of contract under the project import has been duly allowed. In this case, reference has been made to the order of the Assistant Collector, Bombay, dated 9-10-1980, in the case of M/s. Tharangini Studios and another order in ....