9911796707
TMI Blog2002 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... d. However, it was noticed that the said machines were imported alongwith motors, dismantled and packed separately, such motors were inbuilt parts of the industrial sewing machines. As the Notification of Central Excise i.e. 6/2000 excluded sewing machines with common head motors from the purview of the exemption of duty. The exemption granted was not applicable. The appellants were, therefore, issued a Show Cause Notice demanding duty under Section 28 of the Customs Act, 1962 with interest as applicable by denying the benefits of the Notification. 2. The Commissioner of Customs, Bangalore, after examining the catalogues especially of machine LK 1900 series and LK 1903 series, found that the same show that the motor is fitted on the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Engineer's certificate could not be classified as inbuilt and it was not correct. He found the notification could not be confined to internally fitted motors, which were detachable as in the case of tape recorder, music system or a washing machine. He concluded that as long as a provision is made for fitting the motor to any part to constitute an integral part of that machine, it has to be treated as inbuilt and relied upon the minutes of a meeting of Commissioner's Conference held at Bangalore on 29th and 30th June 2000. He thereafter, relying upon various decisions, upheld the denial of the benefit of the notification. As regards declarations made of three needle machine, as a single machine, he found it to be a bona fide error, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39,10,341/- (b) The 11 machines viz 6 Bar Tacking Machines complete set and 5 Button Sewing Machines mentioned at Sl. Nos. 5 and 6 above, have been found to be ineligible as they are found to be inbuilt motor machines. We do not find how the machines at Sl. No. 5 are different from the machine complete set, mentioned in the Sl. Nos. 1 to 4 and machines at Sl. No. 5. There is no finding why V-Bett drive motors, should be considered as 'not inbuilt' when supplied in a complete set and only shaft drive motors should be considered as inbuilt. The Commissioner has relied upon certain opinions, all of his own, without adducing or relying on any technical or/an industry understanding of the words "inbuilt motors" us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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