TaxTMI 
TaxTMI 
2003 (12) TMI 647
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....t. Ltd., was after weighing after thorough examination of the catalogue, literature as well as the machines. Besides, they have also examined similar sort of machines which have been installed in Sakhti Knitting, Perundurai. The appellants have also relied on the opinion given by Dr. N. Selva Kumar, Assistant Professor of Textile Technology, AC College of Technology, Anna University. 3. The Commissioner has proceeded only on the opinion expressed by the Textile Commissioner, Mumbai and has held that the imported machines does not satisfy the description available in S. No. 251. The exemption was claimed on the ground that the machine imported falls under heading mentioned against Sl. No. 15 of list 31 annexed to the Notification No. 21/02-Cus., dated 1-3-2002 which reads as "Fabric dyeing machine complete with dye kitchen and accessories". He found fault with the opinions given by SITRA by stating that it is ambiguous and contradictory in nature. He has also not accepted the opinion expressed by SGS India Pvt. Ltd., on the ground that the report does not mention the exact model no., Supplier's name and description of machines, which were inspected in Tirupur area and hen....
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....ment for the presence of a separate plant called dye kitchen, which supplies dyes to various dyeing machines cannot be brought within the scope of the above entry. It is stated that the primary machine is dyeing machine and not dye kitchen. To this extent, the reliance placed on the Textile Commissioner's report by the Commissioner is completely erroneous and inappropriate. The appellants relied on the reports given by other agencies and state that they are very much relevant. The Deputy Director of Textiles Committee has clearly indicated in his report, what is a dye kitchen and how a dye kitchen can be an integral part of a dyeing machine and also it can function as stand alone equipment supplying to different dyeing machines. They relied on the following portions of the report : "Dye Kitchen is a special preparatory provision for preparing the dyes and chemicals, liquor before the actual process of dyeing and to inject into the main system of dyeing under controlled conditions. This includes dye/chemical tank, reserve tank, agitators, actuators, dozing system and a PLC controller (which decides how, when and how long the prepared liquor can flow into the main dyeing unit). Th....
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....mported dyeing machine has got fully automatic preparation of Chemical and dye stuff concentration required for the total dyeing programme to achieve in 6 to 8 hours operation, since the machine is equipped with dye kitchen. In this machine the total dyeing operation will be monitored and maintained by programme logic controller called as SETEX-737-XL. This PLC will take care of total chemical preparation and dye stuff preparation of the dyeing machine requirement batch wise. Only the dye stuff and chemical will be added in the dye tank for further required preparation with fully automatic configuration. Necessary chemical and dye stuff preparation all are takes place in the dye addition tank for service tank". They said that in view of the above, the machine imported will qualify to be called as a dyeing machine with dye kitchen and accessories. 7. They have also relied on the ratio of the following judgments for purpose of understanding as to how they are to be understood and in common parlance as to how the terms are to be interpreted : (a) CCE v. Lekhraj Jessumal & Sons reported in 1996 (82) E.L.T. 162 (S.C.), where it is ....
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....at it nowhere states that the Textile Commissioner, Mumbai has examined the machinery and its functioning. He has given his opinion not on dyeing machine with dye kitchen but on a separate plant called 'dye kitchen'. He has taken these details from the machines imported from Thies, Germany, which clearly discloses that the Textile Commissioner, Mumbai has not examined the machinery in question and his opinion is based on a different machine of Thies, Germany. Therefore, the opinion of the Textile Commissioner, Mumbai is neither conclusive nor having any bearing on the imported machinery. It is not final and cannot be relied and deserves to be rejected. 10. Now, we proceed to examine the other opinions which are on record. The Deputy Director of Textiles Committee by his letter, dated 26-3-2003 has clarified on the query as to how a dye kitchen facility in a fabric dyeing machine that dye kitchen is a special preparatory provision for preparing the dyes and chemicals liquor before the actual process of dyeing and to inject into the main system of dyeing under controlled conditions. He has clearly indicated that a dye kitchen includes dye/chemical tank, reserve tank, agitator....
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....enefits given by a fully automatic dye kitchen can be derived from it, which would vary depending on the sophistication incorporated in it. 11. The above opinion given by the Professor is after his detailed examination of the dyeing machines and in the light of his complete knowledge of the textile technology. He has thus explained, as to how a manually managed dye kitchen of a dye house is different with that of fully automatic dye kitchen system. This itself clarifies the doubts which the Commissioner has expressed in the impugned order. The opinion of the SITRA was obtained by the Department. The clarification given by them is extracted herein below :- "A firm has imported a machine declared as fabric dyeing machine with dye kitchen and accessories. The catalogue of the particular product enclosed along with the invoice does not indicate whether the machine has dye kitchen and its accessories. Mr. K.P. Janikaraman, Assistant, Director SITRA, Coimbatore is having twenty years in industry and has handled different types of processing machine and equipment, both local and imported in his career. Any fabric dyeing machine requires a tank or tanks to add the chemical....
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....2003 5. Bill of Lading No. IST/TUT/295, dt. 26-1-2003 PLACE & DATE OF INSPECTION : At St. Johns Freight Forwarders CFS, Tuticorin on 3-4-2003 At Sakthi Knitting Ltd. (Colorsburg), Perundurai and Stallian Garments and Chemtek Process, Tirupur on 9-4-2003 INSPECTOR : G. Muthukrishnan DESCRIPTION & QUANTITY OF MATERIAL : DMS 11 HT Jumbo Jetflow RDS Rapid Dyeing System 600 Kg. Machine with Dye Kitchen and Standard Accessories - 1 No. SCOPE OF INSPECTION AS PER CUSTOMS EXAMINATION ORDER : To confirm whether the Dyeing Machine is with Dye Kitchen or not          SGS India Private Ltd. Page No. 2 of 4 of Report No. CHN/007079 Ref: IN/MDS/IND/20030113/1 Place : Chennai - 18 Date : April 15, 2003 (1) TECHNICAL DATA 1.1 TECHNICAL DESCRIPTION : DMS 11 HT Jumbo Jetflow Rapid Dyeing System (RDS). For Dyeing any kind of fabric made of natural, synthetic and their blends. 1.2 QUANTITY : 1 Unit 1.3 MODEL : DMS 11 HT Jumbo Jet Flow RDS Rapid Dyeing System 1.4 MANUFACTURER :....
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....ntification for the purpose of selecting through command in the attached computer application. Again the dyes are manually drawn in a polythene bag or in bucket and weighed in the electronic weighing system available in the machinery. Such collected dyes are taken into a separate tank where the dyes are mixed with the water of required quantity in a particular temperature and dispensed through pipeline to the additional tanks attached to the dyeing machines. In the additional tank, the dye solution is diluted further, stirred and keeping in the required temperature and fed to the dyeing machine through dosing pump gradually as programmed in the control panel attached to the machinery. Similarly the chemicals are also dispensed to the chemical tanks near by the machine, but if the chemicals are in powder form, it cannot be dispensed through pipeline and this has to be manually charged into the additional tank. However, if there is a need to add the dyes to improve the fabric shade when the process is on, small quantity of dyes are collected from the storage manually and directly mixed to the dye tank (additional tank) attached to the dyeing machine. (3) CONCLUSIONS Based ....
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....formation provided and the inspection carried out to the best of our knowledge and ability and our responsibility is limited to the exercise of reasonable care. This report reflects our findings at the time and place of inspection. The supplier has also given his opinion, which is also extracted below : "From : Dilmenler [mailto:[email protected]] Sent : Friday, April 11, 2003 4:31 PM To : [email protected] Cc : [email protected]; [email protected] Subject : RE : Request for information Dear Sirs, Dye Kitchen in the system included in the DMS 11 HT Jumbo Jet Flow RDS Rapid Dyeing System 600 KG Machine in order to supply and maintain necessary amount of dyes and chemicals for the dyeing process. There are two tanks on the side of the machine and one big tank on the top of the machine. These are called as dye kitchen in a dyeing machine. The function of dye kitchen is to prepare dyes and chemicals needed for the dyeing process and inject them inside the machine at the time which those dyes and chemicals are required. Dyes and chemicals are prepared and controlled automatically by means of process controller Setex 737 XL. Dyeing is done with water and....