1999 (3) TMI 80

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.... the said notification. The case of the Department is that each of these machines were imported separately and between them the machines imported would do all jobs enumerated in the aforesaid entry 58 but each machine separately could not do all the jobs and as the words in this entry is `Machine' not `Machinery' no benefit could be given to the assessee. On the other hand contention of the learned Counsel for the assessee is that word `Machine' is to be read as `Machines' to give true meaning to the notification and hence each of the machines referred to therein is entitled for exemption. 3.The Appellate Collector accepted Revenue stand and held to the same effect that the machines imported by the respondent would do all the jobs enumer....

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....s under : `Automatic machines for resistors with one or more of the following functions, namely, (a) Lead welding (b) Lacquering (c) Testing (d) Colour coating (c) Sorting (f) Packing." According to the said letter the aforesaid notification was clarified and amended vide Notification No. 33/81, dated 1-3-1981. 5.For the Revenue reliance is placed on a decision of this Court in Collector of Customs, Bombay v. Perfect Machine Tools Co. Pvt. Ltd. [1997 (96) E.L.T. 214 (S.C.) = 1998 (9) SCC 418]. This Court in para 4 relied on an earlier decision of this Court in the case of Novopan India Ltd. v. Collector of Central Excise and Customs [1994 (73) E.L.T. 769 (S.C.) = 1994 Supp (3) SCC 606], in which this Court recorde....