9911796707
TMI Blog1988 (4) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : G. Sankaran, Senior Vice-President]. - This is an appeal against order-in-appeal No. 331-CE/CHG/83, dated 10-10-1983, passed by the Collector of Central Excise (Appeals), New Delhi. 2. The issue for determination in this appeal is whether the Electrolytic Cells, 56 in number, manufactured by the appellants, for production of Hydrogen Gas, constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive and, apart from denying the benefit of the duty exemption, subjected the goods to confiscation with an option for their redemption on payment of a fine of Rs. 5,000/- and the appellants to a penalty of Rs. 5,000/-. 3. We have heard Sh. A.K.S. Bedi, Advocate for the appellants and Sh. G.V. Naik, Jt. C.D.R. for the respondent. 4. At the outset, we must note that the Collector (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an internally programmed computer, such as a Turing machine. (MECH. ENG.) A combination of rigid or resistant bodies having definite motions and capable of performing useful work." In the Concise Oxford Dictionary of Current English, "Machine" has been defined as follows :- " "Machine": Apparatus for applying mechanical power, having several parts each with definite function; bicycle, motor c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of hydrogen gas could be considered to be machines, in the present case, they do not constitute "complete machinery". In this view of the matter, the benefit of duty exemption in terms of notification No. 118/75-C.E., dated 30-4-1975 has been wrongfully denied to the appellants. If the goods were entitled to exemption, as we hold they were, the question of confiscating them for contrav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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