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2015 (8) TMI 1048 - SUPREME COURT

2015 (8) TMI 1048 - SUPREME COURT - 2015 (322) E.L.T. 602 (SC) - Benefit of Concessional rate of duty Serial No. 89 of List 10 of Notification No. 11/97-Cus - Assesse had purchased 12 sets of second hand embroidery machines and 12 Jacquard Control Device Reading System Appellant wanted to take benefit of concessional rate of duty in terms of Serial No. 89 of List 10 of Notification No. 11/97-Cus which mentions "Computerised embroidery machine" Tribunal affirmed view of Commissioner denying .....

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rticular machine is brought in unassembled form and in such case, it can still be considered as computerised if ingredients thereof are satisfied However, on facts of present case, it has come to conclusion that even this aspect is not satisfied Thus, no merit found in appeal Decided against assesse. - Civil Appeal No. 6341/2004 - Dated:- 22-7-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Vikram S. Nankani, Sr. Adv., Mr. Alok Yadav, Adv., Mr. Udit Jain, .....

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Texchemie by M/s Moojin International Corporation, Korea (hereinafter referred to as 'M/s. Moojin' for short). M/s. Moojin supplied 12 Jacquard Control Device Reading System, one Reading System and one Card Pressed System. The assessee herein, thus, purchased 12 sets of second hand embroidery machines from M/s. Texchemie and 12 Jacquard Control Device Reading System from M/s. Moojin. It is not in dispute that these second hand embroidery machines were non-computerised. The second hand e .....

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ommissioner, after adjudicating the matter, held that the old machines were non-computerised and merely because the Jacquard Control Device Reading System was installed in these machines after its import into India thereby making the same as computerised machines, would not give it a character of "computerised embroidery machines" at the time of import. The Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has affirmed the aforesaid view .....

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d article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled." The CESTAT has held that the two articles, viz., old mechanical embroidery machines on the one hand and the Jacquard Control Devices System on the other, were not independent and complete by themselves and were incomple .....

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ey were presented as such and thus, the case would be covered by GIR 2(a). This aspect has been simply dealt with by the CESTAT, in the impugned judgment, in the following words: - "Based on these facts, it is not difficult to identify the goods for what they are. As noted in the aforecited decision of the Australian Tribunal, the classification of the goods has to be done with reference to the state or condition of the goods at the time of importation and not by reference to the purpose of .....

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es. As such, the machines were not computerized as presented at the time of importation but they have been subsequently computerized after importation at the premises of the appellants. The classification and essential character of the goods under import has to be determined with reference to the state or condition of the goods at the time of importation and not with reference to the purpose for which the goods have been imported or the use to which such goods are put to after importation." .....

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that even this aspect is not satisfied. In order to avoid repetition of what the CESTAT has observed, our purpose would be served by reproducing the following discussion from the judgment of the CESTAT as we are in complete agreement therewith: - "At the time of import, the consignment is thus seen to be consisting of the 12 old and used mechanical embroidery machines along with 12 brand new Jacquard Control Devices. At no point of time before the importation, the new Jacquard Control Devic .....

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ference to that article incomplete or unfinished, provided that, as presented, the incomplete or finished article has the essential character of the complete or finished article. The second part of the rule says that it shall also be taken to include a reference to that article complete or finished, presented unassembled or disassembled. We are concerned in this case with the second part of this rule. We have already ruled out the possibility of classifying the imported goods as disassembled com .....

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is usually for reasons such as requirements or convenience of packing, handling or transport. 2. This Rule also applies to incomplete or unfinished articles presented unassembled or disassembled provided that they are to be treated as complete or finished articles by virtue of the first part of this Rule. 3. For the purposes of this Rule, "articles presented unassembled or disassembled" means articles the components of which are to be assembled either by means of fixing devices (screws .....

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