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2015 (8) TMI 1048 - SC - CustomsBenefit of Concessional rate of duty – Serial No. 89 of List 10 of Notification No. 11/97-Cus - Assesse had purchased 12 sets of second hand embroidery machines and 12 Jacquard Control Device Reading System – Appellant wanted to take benefit of concessional rate of duty in terms of Serial No. 89 of List 10 of Notification No. 11/97-Cus which mentions "Computerised embroidery machine" – Tribunal affirmed view of Commissioner denying benefit of notification – Held that:- Tribunal held that old mechanical embroidery machines and Jacquard Control Devices System, were not independent and complete by themselves and were incomplete or unfinished articles –Jacquard Control Devices System were installed on textile machines after importation and customs clearance at premises of appellant and only thereafter, said machines have become computerised textile machines – Tribunal was conscious of fact that there can be situation where particular machine is brought in unassembled form and in such case, it can still be considered as computerised if ingredients thereof are satisfied – However, on facts of present case, it has come to conclusion that even this aspect is not satisfied – Thus, no merit found in appeal – Decided against assesse.
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