2016 (2) TMI 54

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....) ORDER Per Raju 1. The appellant imported "CNC based Laser Drilling machine". After examination of machine and visit to factory premises it was found that the said machine is "Laser system for diamond processing (sawing, kerfing and drilling) based on CNC. The appellant had claimed the benefit of OGL appendix 6, list 1, item No. 95 which read as follows: "Ultrasound/ laser drilling machinery"....

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....r rejects this letter only on the ground that the clarification was in respect of model DP 600 and not for the model imported by appellants. This is incorrect. The functionality of machine DP 600 matches the functionality of the machine imported by the appellant. The reasons for denying the benefit is that it is not merely a drilling machine but a multification machine. What needs to be appreciate....

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....sed machine the notification would have described it that way like it did in case of entry No. 96 of the same notification which read as under: "96 - CNC or microprocessor laser faceting machine". The argument is misplaced. The generic description covers all the variants whereas a specific description covers only specific machine. While entry No. 94 would cover all ultrasound or laser drilling m....

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....entry in the table at page 4 & 5 of the order and had observed that under the modern technology, the laser Diamond Sawing Machines have to be taken as Sawing Machines. He had held that the laser Diamond Sawing Machines were entitled to the exemption as contained in Notification No. 159/86-Cus. 5. Taking all the facts and consideration of the case into account, we do not find any ground to interfe....