2015 (11) TMI 1325

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....cribed as 'IVT compact Dryer 'Components Parts of Web Offset Printing Machine Model 66III Zirkon (having speed of more than 30,000 copies per hour)' and sought classification under Sub-heading 8443.90 as parts of printing machine. Exemption was claimed on auxiliary duty (CVD) under Notification No. 213/1987 dated 12.5.1987, 207/1987 dt. 12.5.1987 read with Notification No. 114/80 dt. 19.6.1980. The goods imported by the appellant are Dryer whose specific features are mentioned in the catalogue submitted by the appellant. The two competing headings are 8443 which covers printing machinery and 8419 which covers dryers. The dryers are covered under Sub-heading 8419.31 to 8419.39. According to Revenue, the printing machine can work without the ....

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....e also drew our attention to the HSN Explanatory Notes under Heading 84.19 which excludes machinery and plant in which the heating, cooling, even if essential, is merely a secondary function designed to facilitate the main mechanical function. The Ld. AR appearing for Revenue reiterated the reasoning adopted by the lower authorities. 4. We have carefully considered the submissions made by both sides. At the outset, we note that in the days of License Raj licenses were issued for import of most items by the DGTD. The Policy for grant of exemption was recommended by the DGTD and on such recommendation a Customs Notification was issued for grant of exemption. In this particular case the DGTD have recommended exemption in terms of Appendix &nb....