TMI Blog1990 (11) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... g along with spares and claimed assessment at the concessional rate under Notification No. 125/86 dated 17-2-1986 and as amended. 3. The Assistant Collector had given them the benefit of the Notification No. 125/86-Cus., dated 17-2-1986 to the Bread Bagger, and rejected the claim for the two other machines on the ground that they are capable of functioning independently and do not fulfil the requirements indicated in Sl. No. 23 of the Notification supra. 4. On appeal before the Collector of Customs (Appeals), he gave the benefit to the Twist Tyer meant to close the bags and not to the slicer, as the slicer cuts the bread into different slices and was capable of being hooked to any standard packing machine and cannot be classified as a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 222 (Mad.) = 1985 (21) E.L.T. 84 (Mad.) - M/s. Precise Impex (P) Ltd., New Delhi v. Collector of Customs; (iv) 1990 (15) ETR 23 (CEGAT) = 1990 (47) E.L.T. 68 (Tri.) - M/s. Escorts Limited, Faridabad v. Collector of Customs, N. Delhi; (v) 1990 (26) ECC 56 (SB) = 1990 (48) E.L.T. 266 (Tri.) - Universal Cans and Containers Ltd. v. Collector of Customs, Bombay; (vi) 1990 (25) ECC 230 (CEGAT - SB) - M/s. Coates of India Ltd. v. Collector of Customs; (vii) 1987 (32) E.L.T. 627 (Mad.) - M/s. George Thangiah v. UOI Ors; (viii) 1990 (26) ECR 166 (SC) = 1990 (45) E.L.T. 197 (S.C.) - M/s. Dunlop India Ltd. v. UOI Ors. Shri D.N. Mehta also pointed out that the Collector (Appeals) had not adverted to the appellants claim for lower rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding, marking. The Wlley Encyclopaedia of Packaging Technology describes Aseptic Packaging as Aseptic packaging is the independent sterilization of product and package, bringing them together in a sterile environment and sealing so that the contained food may be stored for prolonged periods at ambiet temperatures. Therefore, an Aseptic packaging machinery conveys the meaning that it is a machine for packaging the food for purpose of preservation and to keep the product sterile. The UBE Model 90-75 Band Slicer is for slicing the bread, and the appellants contend that the functions of the three machines are closely synchronised to each other to perform the primary function of packing/bagging/wrapping at a specific speed of 45-90 loaves p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tieing is done in one single operation, and the unusual loaf sizes are easily handled with minor adjustments - as per the catalogue. The slicer which combines its operation with the packing of bread has to be taken as a part of the entire process. It is not a single machine imported but it is a set combined with the other machines which perform the operation of slicing, bagging and tieing. The slicing of the loaf is for the convenient presentation in the commercial market. The view held by the Revenue that each machine can function independently will not preclude the benefit of the exemption as, taken as it is, the entire operation is done by synchronising each of the machines to achieve the single object of aseptic packaging. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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