TMI Blog1987 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. - The question before us in this appeal, originally filed as ;i Revision Application and transferred to the Tribunal to be treated as an appeal, is the classification of Tablet pressing machines imported by the Appellants under Bill of Entry No. DI 97 of 2/3-9-1980. 2. On importation of the machine was classified under Heading 84.59( 1). After clearing the goods the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as classified under sub-heading (2) of Heading 84.59. He emphasised that the imported machine does produce a commodity, namely, a catalyst. In support of his arguments the ld. Consultant relied upon a judgment of the Tribunal in Collector of Customs, Bombay v. M/s. Dura Foam Industries (P) Lid. reported in 1986 (26) E.L.T. 341. 4. Shri D.K. Saha, ld. JDR, opposed the arguments and submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Appellants. We have also perused the copy of the purchase order filed by the Appellants. It is seen that as explained by the Appellants the machine is used for production of catalyst pallets out of the catalyst mass for which the machine is stated to be a vital equipment. It was further submitted by the ld. Consultant that the Catalyst manufactured by the Appellants will be of no use unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it has to be held that the machine is used in the manufacture of catalyst pallets. There is a change in the input which comes out as output. We further note that the appellants manufacture the mass as well as the pallets. In the light of our earlier judgment in M/s. Dura Foam [1986 (26) E.L.T. 341 ] and on the facts of this matter, we hold that the imported machine is used for the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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