9911796707
TMI Blog1987 (7) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods (Model) Classification 1. S59/203/85-Gr.C Stapler THS2 84.45/48 68 " HP 12L/17 84.32/68 2. 859/236/85-Gr.C HD-45) Stapler HD-30) 84.51/55(2) 33D " HD 12M/17 ) " HD 12L/17) 84.32 68 3. 859/199/85-Gr.C "HD12S/17) HD-3D) HD 12S/24) 84.32 68 While doing so, the Asstt. Collector rejected the appellants' request for concessional assessment of the goods as "packing machines" or 'case packing machines' in terms of Notifications Nos. 47/84-Cus. and 16/85-Cus. 3. An appeal was preferred before the Collector (Appeals) against the Asstt. Collector's orders. The appellants sought the extension of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to machines falling under this heading. 6. He submitted that stapling machine is specifically mentioned in Heading 84.51/55 whereas Headings 84.32 and 84.33 cover packing machines of various descriptions. He submitted that the Collector (Appeals) did not classify the goods under Heading 84.19 and that stapling machines are not classified under this heading. Shri Saha referred to an earlier order of the Tribunal in Collector of Customs, Madras, v. Raj Continental Exporters Pvt. Ltd. 1986(25) E.L.T. 373 (Tribunal) and submitted that the Tribunal considered stapling machines HD 30, HD 45 and held that these had principal functions as office machines. He also submitted that the catalogue referred to the goods as staplers and not packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling within Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India, from- (a) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of ten per cent ad valorem; and (b) the whole of the additional duty leviable thereon under Section 3 of the second mentioned Act. TABLE Sl. Number Description of goods 1 to 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for book binding, mounting bags etc. 12L/17: HD Described as Industrial stapling machines; 12M/17) HD can staple 30-160 sheets of papers. 12L/17) HD Uses: In packaging, cardboard stapling, book binding & various other uses. 12S/17) HD125/24 -do- HD-3D HD-30) Described as industrial stapling machine. HD-45) Uses : Stapling, pinning and packaging and as 'Popular type stapler'. 9. We have considered this factual position and note that all the staplers imported have specific uses as mentioned above. It is the argument of the respondents that while packing the readymade garments, they use various kinds of staplers for packing and case-packing. 10. We have examined the arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector considered the dictionary meaning of the word "packing machines" and "Case packing machines" as these words were not defined in the Notification. In respect of Notification No. 16/85 the Collector took the view, after considering the dictionary meaning, that a "packing machine" is an instrument or product or a big machine to make things into a packing or package or to put together as a bundle or in box, bags etc. Considering the definition of staple, the Collector held that the act of packing does not merely consist of binding the articles or wrapping the paper but also consists of binding them properly with strings, gummed, taps etc. or even staple pins. He took note that the fact that polythene bags are normally used for pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any restriction mentioned in the Notification. Therefore, the words used have to be given a reasonably liberal construction. In this case the respondents are admittedly exporters of garments. We do not find any flaw in the reasoning of the Collector when he extends the benefit of the two Notifications to various staplers as mentioned therein. Our own perusal of the catalogue shows that these staplers are capable of being used in packing. There is no finding even by the Asstt. Collector that the staplers are not used for the purposes of packing or for packing cases. On the other hand, the business of the respondents and the finding of the Madras High Court support the view that the imported staplers are used as contemplated by the two Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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