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1997 (8) TMI 75 - SUPREME COURTWhether PPLF imported by the appellant could not be treated as component of the machinery installed by the petitioner? Held that:- Having regard to the facts of the case, we are of the view that no error of law has been committed in the revisional order. The appellant had imported plants and machineries. While using the plants and machineries, PPLF was used as a device to protect the rubber coated tyre fabric from atmospheric moisture and dust. PPLF was not a component of the machine itself. It was not a constituent part. It was used as a Liner Fabric not only in tyre production but also in similar other industrial processes. For this finding of fact reliance was placed on the affidavits of Shri Ram Mohan Rai and Shri Waldemar Lange where it was stated that PPLF was used as Liner component of tyre manufacturing machines and in similar other industrial uses. Thus ultimately held that PPLF imported by the appellant could not be treated as component of the machinery installed by the petitioner. Appeal dismissed.
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