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Navjeevan Synthetics Pvt. Ltd. Versus Commissioner of Customs

2016 (11) TMI 817 - CESTAT MUMBAI

Denial of benefit of N/N. 06/2002-CEX - Soft Flow Dyeing Machine - Multifunction Stock Tank - Held that: - 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 .....

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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 complete with dye kitchen and accessories. - Appeal allowed. - APPEAL No. C/1197/05 - A/93535/16/CB - Dated:- 17-10-2016 - Mr. M. V. Ravindra .....

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ared to contain Soft Flow Dyeing Machine and Multifunction Stock Tank classifying the same under Customs Tariff heading No.84514029 and 84519000 respectively, claiming partial exemption benefit under Notification No.21/2002 and Notification No.6/2002-CEX in respect of both the items. The said bill of entry was assessed and benefit of Notification No.21/2002 was allowed in respect of Item No.1 but benefit of Notification No.06/2002-CEX in respect of the same was denied and cleared on payment of a .....

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fication 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 contr .....

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led as soft flow dyeing machine, fabrics dyeing machine complete with dye kitchen and accessories. He would submit that similar issue came up before the Tribunal in the case of Bharat Textile Processings 2004 (171) ELT 86 (Tri-Chennai) wherein the benefit of notification No.21/2002 was accepted. After considering the technical literature on similar set of machines. 5. Learned Departmental Representative would reiterates the findings of the first appellate authority. He would also submit that the .....

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ndicated that multifunction stock tank and the soft flow dyeing machine 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 ce .....

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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 u .....

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