2005 (6) TMI 66

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....ndaram, Vice-President]. - The issue for determination in this appeal is the eligibility of second-hand fabric dyeing machine with dyeing kitchen imported by the appellants herein under Bs/E dated 10-1-98 and 12-2-98 to the benefit of concessional rate of duty of 10%, as per Serial No. 150 of the Notification No. 11/97. The concessional rate of 10% is prescribed for "the machinery or equipment spe....

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....tification covers machine with its accessories. In other words, it is the case of the department that if the goods are imported without accessories the benefit of concessional rate of duty is not available. 2. We find it difficult to accept the submission of the Revenue. What is to be seen is whether the item in question satisfies the definition of fabric dyeing machine. If it does (as it does ....