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TMI Blog1986 (5) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessment upheld by Assistant Collector. While the point regarding the cv duty was dealt with in the Assistant Collector s order, the Appellate Collector has given decision regarding the basic customs duty under CTA, but has not passed any order in respect of item under which the cv duty is leviable. The issue regarding the cv duty is required to be decided in terms of Central Excise Tariff and cannot be settled based on the decision given in respect of levy under a particular heading under the CTA. 2. The learned SDR of the Department Shri J. Gopinath, pleaded that the Collector (Appeals) had gone wrong both on facts and law as according to him he has incorrectly held that the staplers imported are not of office type and were intended for use for wood and card board box making. He also pleaded that reliance of Collector (Appeals) on Chapter Note 5 of Chapter 84 was misplaced. He pleaded that according to the catalogue, the staplers imported perform stapling, pinning and tacking function and used only in Max-3 stapling pin. He pleaded that for performing the pinning and tacking functions the bottom plate of the machines is to be manipulated. He has pleaded that stapling pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35. His plea is that on facts the Collector (Appeals) had gone wrong holding the stapling machines as special industrial purpose machine. He stated, the office machines are not defined under Customs Tariff but under the Tariff Item 84.51/55, stapling machines are specifically mentioned. In the CCCN Explanatory Notes, however, he mentioned that term Office Machines has been defined as under : Office machines are classified here only if they have a base for fixing or for placing on a table desk, etc. The heading does not cover the hand tools, not having such a base, of Chapter 82. The machines of the present heading may be hand-operated, mechanically operated or electrically operated (including electromagnetic relay and electronic operated machines . Under 84.54, according to him, in the CCN Explanatory Notes, Serial No. 10, the stapling machines are covered and this entry is as under: 10. Stapling machines (used to fix documents together with a staple) and de-stapling machines. But the heading excludes : (a) Stapling pistols (heading 82.04) (b) Stapling machines of a kind used in bookbinding (heading 84.32). (c) Stapling machines of a kind used in cardboard box ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achines capacity of stapling machines described in terms of number of sheets, he explained that this is a general way of describing the capacity of the stapler and it does not necessarily mean these are for stapling paper only. These can be used for stapling cardboard and wood etc. The capacity described as number of sheets is only to indicate its penetration capacity. He drew our attention to the Indian Standard Specification for Staplers : IS: 5349 - 1969, and stated that under the heading performance test in this regard the binding capacity is merely described in terms of number of sheets of a particular paper of a particular grammage. He pleaded that the stapling machines are not normally used in the offices and are used for a variety of processes as shown in the catalogue. He stated that ordinary type of stapling machines in the offices do not perform the tacking and pinning function. He stated that the tacking function is performed in the factories. He in this regard drew our attention to the observations of the Collector (Appeals) and reproduced as under: It is seen from the leaflet, the functional operations of the impugned goods are that of a pinner, tacker and a staple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for HD 45 as 50 sheets. The stress in the literature produced is also for stapling of papers and the ease with which it can be done. We further find that the machine is capable of performing functions other than stapling as set out in the catalogue and these functions are tacking and pinning. The tacking defination in Webster s Dictionary is as under: TACKING: To fasten; to attach, to connect or join in a slight or hasty manner, to add on as a supplement or addition, to append . It would thus be seen that the stapling machine is used for fixing notices, etc, on the notice boards and it is not understandable how tacking function takes the machines out of the purview of the office machines. There are no facts on record in this regard to show this nor have been discussed by the Collector (Appeals). As described in the leaflet, pinning, we find, is a function akin to stapling. No case has been made out how pinning function also takes the machines out of the purview of scope of the term office machines. The appellants have produced a general catalogue and drawn our attention to the fact that in this catalogue staplers HD 30 and HD 45 both have been shown under the heading Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. In case of HD-30 and other stapling machines imported by the appellants, no such industrial use is indicated in the catalogue. In respect of HD-1217 in the same catalogue, its use is shown as packing cardboard stapling currency note, book binding and various other uses. In view of the above, we hold that the stapling machines imported are office machines for use primarily as staplers. Collector (Appeals) had held in his order that the stapling pins used are such that these show that the machines use is other than for office purposes. The Collector (Appeals) has neither discussed in what way the dimensions of the stapler pins are such as to qualify or disqualify these for use as office machines or otherwise. We find that the stapling pins used for these machines are have horizontal length of 11.5 mm and vertical pin length of 6mm. These figures in the catalogue on inside of the opening page of which the following is stated : What is the most important point you have to take into consideration when you have to buy office equipment? We believe reliability should be thought of first. Our products, without fail, are reliable, and will fulfil your needs. We are not only proud of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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