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2016 (2) TMI 138 - CESTAT MUMBAI

2016 (2) TMI 138 - CESTAT MUMBAI - 2016 (333) E.L.T. 511 (Tri. - Mumbai) - Import of Weft Straightener” Type MDC Machine - concessional rate of duty as per Notification No.21/2002-Cus - It is submitted that in textile technology, “Weft Straightening Machine” is one system and “Calendaring Machine” is another system and there 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/ .....

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mbai, vide which the order-in-original was upheld. 2. The brief facts of the case are that the appellants are engaged in production and clearance of textile goods such as, cotton yarn, man-made yarn fabrics of various types, etc. falling within Section XI of first Schedule of CETA. The appellant vide bill of entry No.963768 dated 10/02/2004 imported Weft Straightener Type MDC Machine- valued at Rs..24,89,650/- in terms of Serial entry No.250 of the table to the Notification No.21/2002-Cus dated .....

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appellant by strictly interpreting the language used in the said exemption notification. The appellant filed the appeal before the Commissioner who vide order dated 29/11/2004 dismissed the appeal of the appellant. Hence, the appellant has filed the present appeal before this Tribunal. 3. The learned Counsel for the appellant submits that as a matter of fact there is a difference in the description of the goods as stated in the import documents and the description specified in the notification. .....

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