TMI Blog2001 (6) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are manufacturers and importers of various types of machinery. The matter before me is in respect of the importation of second hand multi-spindle copying/duplicating and profile milling machine . The item in question was imported from Italy some time in March, 1986. At the relevant period the Appendix-I Part-B Item No. 12 of the Import Policy reads as follows : Multi-spindle copying/duplicating and profile milling machine . The machine in question consist of a vertical spindle and horizontal spindle. It is the case of the importer-appellant that it directly fits in the description given in the above item so as to be eligible for import under Open General Licence mentioned in Part-B of Appendix-I of the relevant Import Policy. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ege of Engg. Technology, Surat. In the said certificate it is found as follows in respect of milling machines it has been observed as follows: Special purpose machines have horizontal, vertical and Angular spindles which operate either one after the other, or all at the same time. It is the case of the appellants that spindles can be worked either one after the other that is horizontally, vertically or simultaneously at the same time. It depends upon the job on hand and it can also function in a contoured way if it is necessary so to do. As against this the Department's contention it should be only at the work only and it should only simultaneously as mentioned in page 70 of the Chambers Dictionary of Science and Technology. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced certain portions of Text books for drilling and milling machines. When one of the disputed feature is multi-spindle he has quoted definitions for multicellur horn multi-deck table, multi-colour press and multi-computer system which are irrelevant for the context. His opinion that the machine is multi-spindle copying/duplicating or profile milling is without any support of evidence. These two certificates are in no way supplements the arguments by the Advocate. On the contrary the experts' certificates produced by the departmental expert categorically point out that the machine with one horizontal spindle and one vertical spindle with swivelling table is universal milling machine. Mr. S.K. Shah has not only concluded that the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. It means it should function both of them the vertically or horizontally and can be simultaneously used. Once it is established in that way, beyond doubt I definitely feel that it come within Item No. 12 of the OGL list. 6. Alternatively it can also be stated when equal numbers of the evidence are available before us; it has equal emphasis for the both sides case. I am not of the view there can be only element of doubt, we are not here interpreting an exemption notification. But an entry in the Import Policy, when such a situation comes namely the doubt and it should be decided in favour of the assessee. There are many decisions decided in that way and one of the judgments of the Single Member decision we come across in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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