9911796707
TMI Blog2000 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal dated 21-12-1990 passed by the Collector of Customs (Appeals). The Collector of Customs (Appeals), vide impugned order rejected the refund claim filed by the appellants. 2. Brief facts of the case are that the appellants made an import of "one micro set tools pre-setting unit for boring and mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the tools used for boring and milling the tools and as such the primary function of imported machine is pre-setting. She submits that as the machine, in question, performs the said function it is classifiable as an instrument and not as a machine. She submits that machines are used to produce or process a commodity and the instrument is only used for measurement. She submits that the goods, in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. He submits that even now the appellants have not produced any catalogue which specifically gives the description of the machine in question. He submits that now the appellants have produced the photocopy of the catalogue which shows that micro-set universal pre-setting machines are used for spindle tooling and lathe tooling. He submits that the machine, in question, is therefore, doing other f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on i.e. type CGS 2020-01. Therefore, we find no force in the arguments of the appellants that only function of the machine is only measuring or checking instruments. The catalogue produced by the appellants shows that the pre-setting machine is also doing functions other than measuring. Therefore, the machine, in question, is rightly classifiable under Heading 8479.89 of the Customs Tariff. 8.&em ..... X X X X Extracts X X X X X X X X Extracts X X X X
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