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M/s S. Narendra Versus Commissioner of Customs, Mumbai

2016 (2) TMI 54 - CESTAT MUMBAI

Claim of exemption on import of CNC based Laser Drilling machine - benefit of Notification No. 159/86-Cus dated 01/03/86. - After examination of machine and visit to factory premises it was found that the said machine is "Laser system for diamond processing (sawing, 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 condi .....

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u 1. The appellant imported "CNC based Laser Drilling machine". After examination of machine and visit to factory premises it was found that the said machine is "Laser system for diamond processing (sawing, kerfing and drilling) based on CNC. The appellant had claimed the benefit of OGL appendix 6, list 1, item No. 95 which read as follows: "Ultrasound/ laser drilling machinery" The appellant had also claimed benefit of Notification No. 159/86-Cus dated 01/03/86. The sai .....

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ond system mode DP 600. The said machine was described as "capital equipment for cutting, sawing, kerfing for cleavage and drilling" being covered under the S.No. 95 of the Appendix-6, list-I. The impugned order rejects this letter only on the ground that the clarification was in respect of model DP 600 and not for the model imported by appellants. This is incorrect. The functionality of machine DP 600 matches the functionality of the machine imported by the appellant. The reasons for .....

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stances and in view of DGFT letter dated 03/01/89, the machine is clearly covered under OGL the objection regarding Exim policy is not sustained. 3. The issue regarding notification is based on the fact that notification gives exemption to "ultrasonic or laser drilling machine" whereas the appellant have imported "CNC ultrasonic or drilling machine". It was argued by the learned AR that, had the intention been to cover CNC based machine the notification would have described i .....

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