TMI Blog1987 (8) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Collector rejected the claims of the appellants for eligibility to the notification on the ground that Rotary Milling Machine has got provisions wherein Cutters and Table holding the work rotates continuously. Besides, it has got a fixture which help the continuous milling of Crank Shaft. According to the Assistant Collector these fixtures are not found in the imported machine, which is only a Milling Machine for Crank Shaft. The Assistant Collector relied on an extract from Engineering Encyclopaedia (page 1087) which gave the salient features of Rotary Milling Machines . 3. The Collector of Customs (Appeals) took the view that the appellants themselves admitted that the impugned machine is not Rotary Milling Machine but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with a copy of the purchase order and the supplier s proforma invoice and the catalogue, and made enquiries. In reply, the DGTD confirmed that the imported machine was Rotary Milling Machine for Crank Shaft . The lower authorities rejected this evidence taking the view that the latter is relevant only for import policy and not for customs classification. 6. The ld. SDR drew our attention to the invoice which merely described the machine as Automatic Milling Machine and not as Rotary Milling Machine . He submitted that in the Bill of Entry the description does not indicate Rotary nor does the invoice contain the description. He submitted that the Notification has to be interpreted on the basis of its plain meaning and in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed in the Engineering Encyclopaedia it was not only the work base which was rotating but also the tool. It appears to us that the nature of the present machine is similar to the one examined in the Encyclopaedia. 9. We have also considered the opinion of the DGTD. A perusal of the appellants letter to DGTD shows that the imported goods can be co-related to this reference. The DGTD, no doubt, is competent to advise only in respect of Import Control matters. All the same, the DGTD s organisation consists of experts with experience and in a situation where there is no other evidence explanation or definition the opinion of the DGTD can act as a guide without binding. Besides, in this matter the question before us is one of fact, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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