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2019 (2) TMI 691 - AT - CustomsImport of machinery - Electronic Sensor Paver Vogele – Model Super 1800-2 with AB 600-2 TV screen for laying bituminous pavement upto 9 meter width - benefit of N/N. 21/2002-Cus. dated 1.3.2002 (serial No.230) denied on the ground that the imported machine having minimum pavement width of 3 meters, whereas the minimum width of pavement required 7 meters to qualify for the benefit of Notification - Held that:- There is no dispute of the fact that the goods imported by the respondent has been described in the Bill of Entry as “Electronic Sensor Paver Vogele – Model Super 1800-2 with AB 600-2 TV screen for laying bituminous pavement upto 9 meter width”, whereas on examination, the same was found to be that the machine is capable of laying bituminous pavement of 3 meters only. It is also not in dispute that only with addition of bolt-in extensions, i.e. with accessories, the machine could be capable of laying bituminous pavement of 7 meters and above. Reliance placed in the case of COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI VERSUS RAMKY INFRASTRUCTURE LTD AND OTHERS [2014 (6) TMI 615 - CESTAT MUMBAI (LB)], where it was held that the mere import of the accessories with the machine cannot change the basic character of the machine. - the machines in question are capable of laying bituminous pavement from 3 meters to 6 meters i.e. less than 7 meters. - Importer is not eligible for benefit of exemption. The learned Commissioner (Appeals) has erred in extending the benefit of Notification No.21/2002-Cus. dated 1.3.2002 (serial No.230) - decided in favor revenue.
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