TaxTMI 
TaxTMI 
1996 (12) TMI 197
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.... per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue the only issue for our consideration is that whether the A.C. Servo Motors and A.C. Servo Controls imported by the respondents M/s. TICO Machines (P) Ltd., Hyderabad were eligible for the benefit of exemption Notification No. 181/87-Cus., dated 29-4-1987 (as amended) or not. The respondents had claimed that these motors and con....
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....stems and components of such system, CNC system for a machine tool has a wide area of coverage and it includes within its ambit servo controls or drives. It has been added that the items imported i.e. A.C. Servo Motors and Servo Controls constituted components of CNC system for use with the Horizontal drill centre and thus they were not covered under Customs Notification No. 181/87-Cus. We have h....
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....other conditions in the Notification and the only question before us is whether the A.C. Servo Motors and A.C. Servo Controls imported were parts of the CNC system or parts of the components of CNC system. The Ld. Advocate had submitted that the CNC system is different from the complete machine for which they imported these goods and that these goods were required for the horizontal drill centre T....
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....r the components of such a system. 6. We find that the Ld. Collector of Customs (Appeals) had distinguished the CNC system from the CNC version of the machine and had held that the goods imported were not part of the CNC system. We find that the Revenue has not produced any material to show that the imported motors and controls from part of the CNC system as such. To our mind simply because ....