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2016 (11) TMI 817 - AT - CustomsDenial of benefit of N/N. 06/2002-CEX - Soft Flow Dyeing Machine - Multifunction Stock Tank - Held that: - From the technical write up, we find that the soft flow dyeing machine, the multifunction stock tank is considered as service tank and is functional along with soft flow dyeing machine. We also notice that the appellant had produced a certificate from the manufacturer which indicated that the entire set of soft flow eyeing machine with multifunction stock tank was nothing but fabrics dyeing machine complete with dye kitchen and accessories. N/N. 21/2002 is applicable for the period in question, extends partial exemption from the customs duty for soft flow dyeing machine. While Notification No.6/2002 exempts payment of Central Excise duty on fabrics dyeing machine complete with dye kitchen and accessories . We find that the description as declared by the appellant and the various documents produced in respect of the said machine from the manufacturers, it indicates that soft flow dyeing machine with multifunction stock tank is nothing but fabric dyeing machine complete with dye kitchen and accessories. The write up which was produced before us and as was produced before the lower authorities, clearly indicates that the soft flow eyeing machine complete with multi function stock tank are nothing but soft flow eyeing machine complete with dye kitchen and accessories. Appeal allowed.
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