2016 (11) TMI 817

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led bill of entry dated 17/11/2004 for clearance of a consignment declared to contain Soft Flow Dyeing Machine and Multifunction Stock Tank classifying the same under Customs Tariff heading No.84514029 and 84519000 respectively, claiming partial exemption benefit under Notification No.21/2002 and Notification No.6/2002-CEX in respect of both the items. The said bill of entry was assessed and benefit of Notification No.21/2002 was allowed in respect of Item No.1 but benefit of Notification No.06/2002-CEX in respect of the same was denied and cleared on payment of applicable tariff rates. The appellant discharged the duty liability and preferred an appeal against the said assessment of the bill of entry. The first appellate authority after fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Bharat Textile Processings 2004 (171) ELT 86 (Tri-Chennai) wherein the benefit of notification No.21/2002 was accepted. After considering the technical literature on similar set of machines. 5. Learned Departmental Representative would reiterates the findings of the first appellate authority. He would also submit that the appellant cannot avail the benefit of both the notifications together and would avail the benefit only in one notification. 6. On careful consideration of the submissions made, we find that the impugned order is unsustainable for more than one reasons. 7. Firstly, on perusal of the contract for sale entered into by the appellants, we find that the soft flow dyeing machine and multifunction stock tank are sent/sold....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e complete with dye kitchen and accessories. The write up which was produced before us and as was produced before the lower authorities, clearly indicates that the soft flow eyeing machine complete with multi function stock tank are nothing but soft flow eyeing machine complete with dye kitchen and accessories. 9. Thirdly, we find that the judgement of the Tribunal in the case of Bharat Textile Processings (supra), as correctly pointed out by the learned Counsel, is directly on the point, we reproduce the ratio, which in para No.13 of the judgement: "The reading of these materials clearly indicates that the SGS report is based on the examination of like machines installed at Shakti Knitting Perundurai. The Commissioner s inferen....