2002 (10) TMI 99

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....ppellate Tribunal dated 29th March, 1993. 2. The appellants are manufacturers of Micro Film Reader Printer (for short "MFRP"). It is an admitted position that MFRP would fall under Item No. 33D which reads as follows : Item No. 33D - OFFICE MACHINES AND APPARATUS Item No. Tariff Description +Rate of duty 33D Office machines and apparatus, including typewriters, calculating mac....

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....p; 3. By Notification No. 51/70-C.E., dated 1st March, 1970 as amended by Notification Nos. 129/71-C.E., dated 3rd July, 1971 and 49/76-C.E., dated 16th March, 1976, exemption from whole of the duty was given to office machines and apparatus falling under Item No. 33D provided they were other than those specified in the Schedule. The Schedule reads as follows : "THE SCHEDULE 1. Typewriter....

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....ng machines. 22. Stamp cancelling machines. 23. Machines for delivering wrapping paper or gummed tape. 24. Machines for moistening gummed paper or stamps. 25. Paper shredders of a kind used for destroying confidential waste. 26. Dictating machines. 27. Intercom-devices. 28. Photo copying machines. 29. Time recording machines. 29A. Attendance machines. 30. Data Processing machines other than Comput....