2018 (6) TMI 18

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.... Chatru Singh, AC (AR) for the respondent ORDER The issue involved in the present case is that whether the appellant being importer of Asphalt Hot Mixing Plant with electronic controls and Bag type filter arrangement is eligible for notification no. 21/2002-Cus. (S.No. 230). 2.  The contention of the revenue is that the plant imported by the appellant is electrically controlled and n....

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.... controlled. The reliance of the revenue on the departmental panel cannot be accepted when technical agency has given its opinion. Instead of taking a report from departmental panel, the revenue should have referred the matter to any independent technical expert, which was not done so. Therefore, merely on the basis of departmental panel report highly technical issue cannot be decided. 4. &nbsp....

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....lant having electronic control system. As regards the technical character of the plant inspection agency SGS India Pvt. Ltd., a Chartered Engineering Company gave the following report:- (1) 220V is also converted to 24V DC for the PLC to control the mixer selector valve. Dust catcher high temperature alarm, for hot agg. Weighing  valve, for screw conveyer, for fine weighing, coarse weighin....

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.... the plant is electrically operated and electronically controlled. " 7. From the above report of SGS it is clear that the plant imported is electronically controlled. In the report, the basis for conclusion being electronically controlled is also given i.e. the operation of the plant is controlled by PLC. In view of the report even if it is accepted that some part of the plant is operated elect....