TMI Blog2016 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no machine called as “Weft Straightening and Calendaring Machine” - Held that:- the appellants are entitled for the concession of duty in terms of the Notification No.21/2002-Cus for the machine imported by them. - Decided in favor of assessee. - APPEAL No.C/237/05 - Final Order No. A/3992/2015-WZB/CB - Dated:- 30-12-2015 - Mr. S.S.Garg, Member (Judicial) And Mr. Raju, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Cus dated 01/03/2002 read with Serial No.87 of list 30 appended to the said notification. The appellant further alleged that customs authorities did not allow the concessional rate of duty as per Notification No.21/2002-Cus on the ground that import documents described the imported goods as West Straightener type MDC Machine whereas Notification No.21/2002 described the goods as Weft Straighte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and Calendaring Machine . He also submitted that as per the certificate dated 25/03/2004 issued by the Textile Commissioner clarifying issue which should have been taken into consideration for allowing the concession to the appellants. He also submitted that description of machine imported by the appellant does fall within the total expression, namely, Weft Straighening and Calendaring Machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering machine as these two processes occurred at different stages of textile processing. 5.2 The learned Counsel also submitted that reading the notification as covering only a combination of machine would render the entry nugatory as no such combine machine exists and benefit will not be available to the textile industry. It is his submission that it is a well settled statutory provisions that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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