TMI Blog2016 (2) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... kerfing and drilling) based on CNC. - Held that:- the expression sawing machines had been used without any qualification. There is no dispute that the goods were imported for the purposes as specified in the notification. Other condition subject to which the benefit of concessional rate of duty was available and had also been fulfilled. - the notification covers the machine imported by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 159/86-Cus dated 01/03/86. The said notification exempted. 94 - Ultrasonic or laser drilling machine . The demand was confirmed by the Commissioner denying benefit of OGL as well as the notification. The appellants are in appeal against that order. 2. The argument for denying the OGL benefit was that the machine imported by them is a multifunction machine capable of sawing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h stimulated emersion of radiation . In this the light is concentrated and synchronized so that a large amount of energy is focused on a single point. The laser can pierce through the material. The same piercing process can also be used for cutting, sawing, etc. Essentially the laser operates by drilling only. In these circumstances and in view of DGFT letter dated 03/01/89, the machine is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r only the CNC types. The intention of entry No. 96 is to restrict benefit while that of entry No. 94 is not to restrict. It was argued that the term ultrasonic or laser drilling machine would cover all such machines as that is a generic term. In this regard the appellants relied on the decision of this Tribunal in the case of CC Vs. White Diamonds - 1998 (103) ELT 380 where following has been h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Collector. We do not find any merit in these appeals and same are rejected. 4. I find that the ratio of this decision of Tribunal that generic description will cover all variants would apply to present case. Thus it is held that the notification covers the machine imported by the appellants. In view of above, we find that appellant succeeds on both counts. The appeal is allowed. ( Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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