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Mafatlal Industries Ltd. Versus Commissioner of Customs (Import) , Mumbai

2016 (2) TMI 138 - CESTAT 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 ther .....

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- 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) For the Petitioner : Shri. Sushanth Murthy, Advocate For the Respondent : Shri. D.S.Maan, Asst. Comm. (A .....

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e 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 .....

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ion. 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 .....

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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 appell .....

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one system and Calendaring Machine is another system and there is no machine called as Weft Straightening and Calendaring Machine . He also submitted that as per the certificate dated 25/03/2004 issued by the Textile Commissioner clarifying issue wh .....

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ine and so long the machine falls within one of the two description as mentioned in Entry No.250 of the table to the Notification No.21/2002-Cus. Then in that case the exemption cannot be denied to the appellant. In support of his submission, he reli .....

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s and perused the records. 5.1 The only issue to be decided by us is whether the appellant is entitled to the concession of duty in terms of Notification No.21/2002-Cus for the machine imported by them. It is his submission that there is no combine m .....

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