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TMI Blog1997 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Brief facts of the case are as under :- 1.1. The respondents, M/s. D.K.R. Traders imported two sets of "Hook & Eye Stitching Machine" from M/s. Elize Incorporation, Japan vide Bill of Entry No. I-38, dated 31-3-1986 at Calcutta and Bill of Entry No. 231298, dated 26-5-1990 at Delhi. The said Machines were described by M/s. D.K.R. Traders as "Hook and Bar Setting Machine" in the import documents and the same were assessed under Project Import Regulation (F. No. S37C (P) Proj. 113/86) in terms of Notification No. 132/85, dated 19-4-1985 as amended, and under OGL, Appendix-I, Part-B, Item No. 5(33) of ITC Policy AM 1985-88. The said machines were seized by the D.R.I. staff from the premises of the importers on 12-7-1990 on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , observed as under :- "3. On examination of the case records and the Show Cause Notice, the Board is satisfied that the said order is not legally correct and proper order for the following reasons :- (a) `Hook & Bar Setting Machine' and `Hook & Eye Stitching Machine' are two different machines as seen from the concerned literature and catalogues enclosed. `Hook & Eye Stitching Machines' are meant for manufacture of Hook & Eye strips which are further used for the manufacture of ladies garments like brassiers and blouses. They stitch book and eye on the textile strip. On the other hand, `Hook & Bar Setting Machine' is relatively small machine used for affixing/setting hook and bar on trousers. (b) It may also be mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urers describes the machine as consisting of a "Hook Sewing Machine" and an "Eye Sewing Machine" which automatically set and stitch hooks and eyes at predetermined intervals of spacing on to cloth tape at high speed. There is an admission on the part of the importers that what is imported by them is a "Hook and Eye Stitching Machine". 4. Shri K.K. Biswas, learned SDR appearing on behalf of the Department has contended that "Hook and Eye Stitching Machine" is different from "Hook and Bar Setting Machine". He has reiterated the grounds of appeal taken by the Revenue and stressed that whereas the "Hook and Eye Stitching Machine" is meant for manufacture of "Hook and Eye Strips" which are meant for the manufacture of ladies garments like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a rope." Again, the Oxford English Dictionary describes an eye as "a loop of metal or thread in a hook and eye, especially that used as a fastening in dresses". Thus, the Departments assumption appears to be that the "Hook and Eye Stitching Machine" stitches, hooks on the one hand and "eye", which are oval shaped like the organic eye or which are shaped in the form of loops on the other (a loop being defined in the Websters Ninth New Collegiate Dictionary as being "a curving or doubling of a line so as to form a closed or partly open curve within itself ...., into which a hook may be hooked.") The Deptts. argument therefore appears to proceed on the assumption that in a "Hook and Bar Setting Machine" which is covered under OGL in the ITC Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... text since one of the definitions of "eye" in Websters Dictionary of Seven Languages is that it is "a loop (as of thread) or other catch (as a transverse piece of metal designed to receive a hook (as for fastening together the opposite ends of a garment)". It is therefore conclusive that a hook and bar is Synonymous with a "hook and eye", and there is no differences what so ever between a "Hook and Bar Setting Machine" and a "Hook and Eye Stitching machine"." 7. A reading of the above paragraph shows that after considering the definitions of hook, bar and eye in the various dictionaries, the adjudicating authority had arrived at the conclusion that a hook and bar is synonymous to a hook and eye and the two expressions are not differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made the basis for reviewing the Order of the Commissioner. The relevant paragraph of the said judgment is as under :- "In the present case also therefore, the initiation of proceedings under Section 129D(2) which is solely based on a quotation for the goods which came to the possession of the Department subject to adjudication of the case by the Deputy Collector and which admittedly did not form part of the record before the Deputy Collector in the adjudication proceedings, cannot be held to be permissible, in the light of the ratio of the decisions of the Supreme Court and the High Courts as well as the Tribunal referred to above." 10. As such, the Textile Ministry's opinion obtained by the Department after the adjudication cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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