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2014 (6) TMI 615 - CESTAT MUMBAI (LB)Denial of benefit of Notification no. 21/2002-Cus. dated 1.3.2002 - import of machines - Electronic Sensor Pavers Vogele – Model Super 1800-2 with AB 600-2 TV Screed of working width upto 9.5 meters for laying Bituminous Pavement - Held that:- The only contention of the present respondents is that with the addition of bolt-on extensions, the machine in question is capable of laying bituminous pavement of 7 meters size and above. From the purchase order and from the packing list, we find that the accessories i.e. bolt-on extensions were separately ordered. In a situation when bolt-on extensions are not imported, the relevant question would then be whether the machines still qualify for exemption under Notification 21/2002. As per the product literature, the machines in question are capable of having bituminous pavement from 3 meters to 6 meters i.e less than 7 meters, therefore, we find no reason to take a different view as in the case of Gammon India Ltd. (2013 (4) TMI 598 - CESTAT MUMBAI). - Decided against Revenue.
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