TMI Blog1987 (6) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... achines whereas the appellants claim that the goods are other than domestic machines". 2. The question, therefore, could be simplified into whether the imported goods are domestic knitting machines or not. Shri M.G. Abrol, the learned Consultant for the appellants argued that the imported goods cannot be considered as domestic machines. 3. Reference was made, by both sides, during the course of arguments, to an earlier judgment of the Tribunal in 1985 (22) E.L.T. 115 (C.C, Bombay v. Simac Group (India) Pvt. Ltd., Bombay in support of their respective claims. We have perused this judgment but do not propose to refer to it extensively as another knitting machine, and not the same as imported in this case, was being considered in that jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine would cost around 5 to 6 thousand rupees after payment of customs duty. Such a machine cannot, in the normal course, be considered as a domestic machine. 5. The learned JDR, opposing the arguments of Shri Abrol, argued that the imported machine could very well be used at home also as it could do many things which are useful in household. These things include pattern knitting, etc. which are of a sophisticated nature. He submitted that punch cards used for creating patterns do not make the imported goods an industrial machine as in many households sophisticated knitting is being done and the price of the machine is not too high for middle class families. Shri Saha relied upon the judgment reported in 1983 E.L.T. 804 M/s. Kanwar Sewing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt evidence in their favour. He recorded that from a perusal of the catalogue itself there could be no doubt that the imported goods are domestic type knitting machines. He took note of the weight of the other machines but did not compare the same with the weight of the present machine. This is not material because the weight of a machine cannot decide the domestic or industrial nature of the imported machine. The Appellate Collr. held that it was only the hand machines of small make that are covered by this type . 9. Before proceeding further we would like to dispose of the observation of the Appellate Collector and the arguments of the learned JDR that under Interpretative Rule 3, whenever there is a dispute between two items, the latt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how to use and enjoy your knitting machine . This was taken note of by the Appellate Collector. In our opinion this does not prove the nature of the knitting machine. What is relevant is the capability of the machine. According to the Appellants, the machine is capable of making about 10 sweaters a day when acrylic yarn is used. A perusal of the catalogue shows that the knitting machine in question is capable of turning out a variety of designs, some of them of particularly complicated and sophisticated nature. The operation of this machine is by hand. It works with the help of punch cards. It does appear, from the evidence produced by the appellants, that industrial use is being made of it. We may observe that even with its existent featur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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