TMI Blog1996 (9) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by M/s. Southern Magnetics (P) Ltd., Madras, the issue for our consideration is the eligibility of HP 1000 Computer System imported by the appellants for the concessional rate of customs duty under Project Import Heading No. 84.66 (I)(A) of the Customs Tariff. The appellants were an existing unit engaged in the manufacture of different goods such as Digital Clocks, Display Element, Computi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter may be decided on merits based on the records already submitted by them with their appeal. 3. Shri G.D. Sharma, JDR submitted that the Collector of Customs (Appeals) have observed that the computer imported was a general purpose computer and was usable for different purposes. He submitted that the import of the computer was not for expanding the production capacity of the already exis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ics had stated that the computer was meant for (1) Software support for tracking system (2) for development of T.V. trackers and (3) the System will be part of their research and development and was to be used for other development activities such as Ticketing Terminals and Cluster Control, etc. They were licensed to produce Ticket Clocks, Display Element, Computing Electronics Scale, Optical and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Saurashtra Cement and Chemicals Industries Ltd. - 1983 (12) E.L.T. 829, the Tribunal had held that where the imports are only for modernisation, the concession under Heading No. 84.66 would not apply. As reported in para-18 of the Tribunal s order in the case of National Newsprint and Paper Mills Ltd. referred to above, this Tribunal s order had been upheld by the Supreme Court. 6. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their capacity. They have submitted that the goods in question were intended for line testing of the products. It may improve the quality and facilitate the production but they have not been able to substantiate as to how it would increase the production of the Ticketing Machines as they have stated from 400 Nos. to 800 Nos. in a year. 8. On going through the facts on record and discussion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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