9911796707
TMI Blog1998 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is a domestic knitting machine. Revenue has based its case on the catalogue submitted by the appellants themselves which describes a goods as "worlds most advanced home knitting machine". The comparison has also been made of the aforesaid imported machine with some other Industrial knitting machine namely, Universal MC-720 Flat Bed Industrial knitting machine and it has been found that the range and capacity of the machine under import is lower than range and capacity of Universal MC-720. 3. Claim of the appellants on the other hand is that it is an industrial knitting machine used for manufacture of hosiery items by a self employed person working on the small scale basis. They have also pointed out that the value of the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omparison with MC-720 that the production capacity of the machine under import is 22 pullovers whereas production capacity of MC-720 is 25 pullovers per hour. The other parameters as mentioned by the authorities below he submits are not relevant. It is the capacity a machine determines to character as a domestic machine or an industrial machine. As regards the comparison with the other machine namely Orizio Paols John/A circular knitting machine, ld. Advocate has submitted that there cannot be any comparison between two machines i.e. the circular knitting machine and Industrial knitting machine. As regards the reliance placed by the Revenue on the catalogue, ld. Advocate has drawn attention to 3 judgments namely, 1. 1980 (6) E.L.T. 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of construction of EXIM Policy the opinion of the ITC authorities is of great pursuasive value. The certificate from DGFT as referred to above was produced by the appellants before the Lower Authority. But there is no whisper in the impugned order as to why that Certificate has been discarded. As regards the comparison with MC-720 I further find sufficient force in the plea of the ld. Advocate that the production capacities are fairly comparable of the machine under import as also of MC-720. The production capacity of MC-720 is 25 pullovers an hour whereas the production capacity as recorded in the impugned order for the machine under import is 22 pullovers. I further also find that the comparison with another Industrial machine may not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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