TaxTMI 
TaxTMI 
2018 (4) TMI 1027
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....ification No. 6/2002-CE in respect of the Scouring Machine falling under Chapter 8451.10.10 claiming of benefit of Notification No. 6/2002-CE dated 1.3.2002. Sr. No. 193 of the said notification provides exemption of machines specified in the list 6 of the said notification reads as under: - List 6 (See S. No. 193 of the Table) "1) Yarn/Fabric mercerising machine (2) Continuous bleaching plant (3) Fabric dyeing machine complete with dye kitchen & accessories (4) Wet fabric spreading and squeezing machine (5) Relax drum/conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer (6) Compacting Machine (7) HTHP Hosiery yarn dyeing machine complete with dye kitchen and a....
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....uring Machine" 2.1 He pointed out that had the intention of the Govt. to exempt the combined milling and scouring machine then the list 6 would have been clearly defined the way Govt. has done in case of Notification No. 21/88-Cus. Learned Counsel relied on the decision of the Tribunal in the case of Nahar Spinning Mills Ltd. Vs. Commissioner of Customs 1993 (63) ELT 598 (Tri) wherein similar issue was examined, which reads as under: - "4. We have carefully considered the pleas advanced on both sides. We are inclined to agree with the learned advocate that the scope of entry in Notification 16/85 should not be different from that of the admitted scope of the identical entry in the ITC Policy in the instant case. Entry in Notific....
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....herent ambiguity in the entry at S. No. 103 in the notification. There is also nothing on the record to controvert the certificate given by the Principal of Government Institute of Textile Chemistry & Knitting Technology, Ludhiana from the side of the department. This certificate clearly supports the view of the appellants. Therefore, having regard to the aforesaid, we are of the view that the benefit of Notification 108/89 read with 16/85 should be extended to the appellants. We order accordingly." 2.2 Learned Counsel further produced a certificate of Chartered Engineer who opined as follows: - "They further requested may to issue a Chartered Engineer s Certificate about functions of scouring machines in actual operating condit....
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....ose was to modernize the industry, the notification needs to be interpreted in order to fulfill the purpose of the said notification and not to deny. 2.4 Learned Counsel argued that term and appearing in description between milling and scouring machine should be read as or . He pointed out to the following entries falling under list 6 of the said notification where the word cum and combined has been used whether the intention is to have a single machine. He further relied on the following expression used under the respective notification: - "Notification No. 23/88-Cus Entry No. 17 Continuous Milling and Scouring Machine Notification No. 21/88-Cus Entry No. 19 - Combined Milling and Scouring Machine" ....
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....d was strictly interpreted and the contention of the appellant that the Revenue should read the word and as or was not accepted. 4. We have gone through the rival submissions. The appellant have contended that they are manufacturing scouring machine. The appellants have produced an expert opinion which clearly states that the scouring machine is significantly different from milling machine and he has opined that the scouring machines are used for fiber like, cotton yarn and polyester yarn, whereas the milling machine is used for processing of woolen yarn. He further opined that milling machine and scouring machine are different in process and are not complementary to each other. He has also opined that integrated machines or composite ma....