TMI Blog1990 (4) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Customs Act, 1962, the said review Show Cause Notice is to be treated as an appeal. 2. Briefly, the facts of the case are that the Respondents - M/s. Escorts Limited had imported 3-Axis dimension checking machine, namely Validator-10" with special and standard accessories, vide Bill of Entry Cash No. 837 dated 05-04-1978 and had claimed the reassessment of the goods as special and standard accessories at the concessional rate of duty in terms of Notification No. 49/78-Cus., dated 01-03-1978 on the ground that the goods imported were universal measuring instruments to check gauges, tools, jigs and components thereof including internal and external threads" as per Sl. No. 9 of Notification No. 49/78-Cus., dated 01-03-1978. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Ld. Consultant, who has appeared on behalf of the Respondent has referred to the catalogue which he has filed with copy to the Ld. J.D.R. He pleaded that the machine was imported with special and standard accessories and the machine is complete in itself and it satisfied all the conditions laid down in the Notification No. 49/78-Cus., dated 01-03-1978, and further argued that the matter is covered by an earlier judgment of this Tribunal in the case of M/s. Kinetic Engineering Ltd. v. Collector of Customs, reported in 1988 (37) E.L.T. 61 (Tribunal), where the Tribunal had held that universal measuring machine even when imported without all accessories eligible for benefit under Sl. No. 9 of Notification No. 49/78-Cus." He has pleaded for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e catalogue. He further confirmed that all the universal measuring machines have accessories without which they could not do the measurements. Para-5 - We note the arguments of Shri Deshpandey that as the present importer s needs are limited he did not import all the accessories. As the machine needs accessories to do all the measurements, the entry at Sl. No. 9 of the notification has to be interpreted to mean that the machine should be capable, with the help of accessories, if necessary, of conducting the measurement listed therein. It is the imported machine s design and capacity for measurement that matters; not the presence or absence of accessories where such accessories are needed and used for measurements listed in the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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