TMI Blog2016 (11) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... n, extends partial exemption from the customs duty for soft flow dyeing machine. While Notification No.6/2002 exempts payment of Central Excise duty on fabrics dyeing machine complete with dye kitchen and accessories . We find that the description as declared by the appellant and the various documents produced in respect of the said machine from the manufacturers, it indicates that soft flow dyeing machine with multifunction stock tank is nothing but fabric dyeing machine complete with dye kitchen and accessories. The write up which was produced before us and as was produced before the lower authorities, clearly indicates that the soft flow eyeing machine complete with multi function stock tank are nothing but soft flow eyeing machine compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat multifunction stock tank was not covered under any of the notification. 4. Learned Counsel would draw our attention to the factual position and submit that the notification No.6/2002-CE dated 01/03/2002 (No.193 List 6, Item No.3) exempts from the whole of excise duty on fabric dyeing machine complete with eye kitchen and accessories . It is his submission that the appellant claimed exemption under this notification for payment of CVD for both the items i.e. , Soft Flow Dyeing Machine and Multifunction Stock Tank and it was denied without any reasoning. He would draw our attention to the sales contract entered and also the packing list attached to the contract and submit that the multifunction stock tank is for preparation of chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e functions together and the said tank is used for preparation of chemical additions and dyeing solution, which is slowly pumped into soft flow dyeing machine which is used for dyeing fabrics. From the technical write up, we find that the soft flow dyeing machine, the multifunction stock tank is considered as service tank and is functional along with soft flow dyeing machine. We also notice that the appellant had produced a certificate from the manufacturer which indicated that the entire set of soft flow eyeing machine with multifunction stock tank was nothing but fabrics dyeing machine complete with dye kitchen and accessories. 8. Secondly, the appellant had claimed the benefit of exemption from payment of CVD on both the machines unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and it cannot be brushed aside lightly without any rebuttal evidence on records. The SGS report clearly indicates that they have examined these machines and given the opinion and report. Therefore, the conclusive report given by the SGS Pvt. Ltd., cannot be brushed aside lightly. The opinion and the clarification given by the supplier, which is extracted clearly indicates that the dye machine is a most important function of a dyeing machine and includes reserve tank, chemical tank, dyeing tank, machine main circulation pump, unloading wheel, dosing pumps, complete controls and all other accessories. We have seen the catalogue also and satisfied ourselves that the notification in question satisfy all the requirements of the terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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