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2003 (12) TMI 647 - CESTAT CHENNAI

2003 (12) TMI 647 - CESTAT CHENNAI - 2004 (171) E.L.T. 86 (Tri. - Chennai) - C/199 and 201/2003 - Final Order Nos. 1030-1031/2003 - Dated:- 2-12-2003 - Shri S.L. Peeran, Member (J) and Jeet Ram Kait, Member (T) Shri S. Murugappan, Advocate, for the Appellant. Smt. Bhaghya Devi, SDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - In both these appeals, the appellants have challenged the respective Orders-in-Original No. 9 and 10/2003, dated 6-6-2003 passed by the Commis .....

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n given by SITRA and SGS India Pvt. Ltd., was after weighing after thorough examination of the catalogue, literature as well as the machines. Besides, they have also examined similar sort of machines which have been installed in Sakhti Knitting, Perundurai. The appellants have also relied on the opinion given by Dr. N. Selva Kumar, Assistant Professor of Textile Technology, AC College of Technology, Anna University. 3. The Commissioner has proceeded only on the opinion expressed by the Text .....

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has also not accepted the opinion expressed by SGS India Pvt. Ltd., on the ground that the report does not mention the exact model no., Supplier s name and description of machines, which were inspected in Tirupur area and hence has held that it cannot be accepted. The appellants grievances against the impugned orders is that the opinion relied upon by the Textile Commissioner, does not pertain to the manner by which the textile dyeing is done. The Textile Commissioner s concept is outdated and .....

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n nor the catalogue nor literature and has proceeded on extraneous consideration. It is stated that the clarification and opinion given by SITRA, that of the Professor of Anna University and the report of inspection given by SGS Pvt. Ltd., are binding on the Commissioner as two of the opinions were obtained at the level of department itself. It is stated that the equipment imported by the appellants is DMS 11 Jumbo Jet Flow RDS Dyeing Machine , which has the facilities for dyeing and also which .....

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he dyeing machine. The packing list for the machine also clearly indicates the supply of dyeing tank, chemicals tank, related pipe lines and valves, pump, heat exchanges, etc. The presence of all these is not denied by the Commissioner and therefore, his conclusion that the catalogue does not describe the presence of these accessories and denying the benefit on that basis is erroneous. 4. It is stated that as per entry against Sl. No. 15, the main item is only the dyeing machine and not a d .....

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appellants relied on the reports given by other agencies and state that they are very much relevant. The Deputy Director of Textiles Committee has clearly indicated in his report, what is a dye kitchen and how a dye kitchen can be an integral part of a dyeing machine and also it can function as stand alone equipment supplying to different dyeing machines. They relied on the following portions of the report : Dye Kitchen is a special preparatory provision for preparing the dyes and chemicals, li .....

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sing unit, which is again a new level of automation, wherein, different dyeing machines of the factory can be supplied individually with a predetermined levels of dyes/chemicals from the storage area . 5. They also stated that SITRA also clarified that the dye mixing tanks form part of the machines and these tanks may or may not be mentioned in the invoice and that these will be indicated in the catalogue or brochure of the manufacturer and these tanks are called dye kitchen by some manufac .....

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der of the Textile Commissioner. 6. The appellants submitted that the dye kitchen is a special preparatory provision for preparing the dyes and chemicals, liquor before the actual process of dyeing and to inject into the main system of dyeing under controlled conditions. The dye kitchen should essentially consist of :- 1. Dye/chemical tank 2. Reserve lank 3. Agitators 4. Actuators 5. Dozing system 6. PLC Controller (decides how, when and how long the prepared liquor can flow into the main d .....

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and dye stuff concentration required for the total dyeing programme to achieve in 6 to 8 hours operation, since the machine is equipped with dye kitchen. In this machine the total dyeing operation will be monitored and maintained by programme logic controller called as SETEX-737-XL. This PLC will take care of total chemical preparation and dye stuff preparation of the dyeing machine requirement batch wise. Only the dye stuff and chemical will be added in the dye tank for further required prepara .....

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Lekhraj Jessumal & Sons reported in 1996 (82) E.L.T. 162 (S.C.), where it is stated An Act is to be interpreted as a living Act. Presumption of updating the construction has to be given. Industry is not static. There are continuous progress therein. New processes and methods are developed and new material and components or types of components supersede others. It is unreasonable to give a static interpretation to words used in a Tariff Schedule ignoring the rapid march of technology. Progre .....

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. v. Commissioner of Central Excise, Mumbai, reported in 2000 (118) E.L.T. 649. (iii) National Radio & Electronics Co. v. Commissioner of Central Excise, Aurangabad, reported in 2000 (119) E.L.T. 746 (Tri.). 8. We have heard both sides in the matter. Shri Murugappa, Advocate argued on the basis of the above stated grounds and relied on the ratio of the cited judgments. He prayed for allowing the appeals. The learned SDR Smt. Bhagya Devi pointed out that the report and opinion of the Pro .....

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mported dye kitchen and a composite machinery required for performing the operation which are in S. No. 251 of the Notification No. 21/2002-Cus., dated 1-3-2002 as attached. The Commissioner has proceeded on the basis of the opinion given by the Textile Commissioner, Mumbai. As argued by the Learned Counsel, we noticed from the said opinion that it nowhere states that the Textile Commissioner, Mumbai has examined the machinery and its functioning. He has given his opinion not on dyeing machine w .....

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ted. 10. Now, we proceed to examine the other opinions which are on record. The Deputy Director of Textiles Committee by his letter, dated 26-3-2003 has clarified on the query as to how a dye kitchen facility in a fabric dyeing machine that dye kitchen is a special preparatory provision for preparing the dyes and chemicals liquor before the actual process of dyeing and to inject into the main system of dyeing under controlled conditions. He has clearly indicated that a dye kitchen includes .....

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micals from the storage area. This opinion of the Deputy Director, Textile Committee, Government of India, Ministry of Textiles clarifies as to how the Textile Commissioner, Mumbai has gone wrong in giving his opinion. Now, we have to see as to whether the imported machinery satisfies all the requirements of description in the notification. The appellants have produced the packing list, and revised proforma invoices and the details of the machinery, which are delineated in the annexures to the i .....

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per the requirement of the recipe decided, in the storeroom is prepared (dissolved) separately using tanks, agitators, mixers, etc., and then taken to the respective dyeing machine for use. 2. A fully automatic dye kitchen system weights, dispenses, dissolves, matters and distributes dyes and chemicals to a set of dyeing machines. 3. In between the above two, we can have one another system. If the dyes and chemicals weighed manually in the storeroom are taken to the machine, which has preparati .....

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ines and in the light of his complete knowledge of the textile technology. He has thus explained, as to how a manually managed dye kitchen of a dye house is different with that of fully automatic dye kitchen system. This itself clarifies the doubts which the Commissioner has expressed in the impugned order. The opinion of the SITRA was obtained by the Department. The clarification given by them is extracted herein below :- A firm has imported a machine declared as fabric dyeing machine with dye .....

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process cycle being sequential, the additions are made at certain time interval. Before the additions, the required chemicals or dyes are prepared (dissolution, heating etc.) and kept ready. The automatic programme cycle takes in these chemicals or dye solution from the tank or tanks into the main machine. This is the purpose of these tanks. The accessories are steam heating coil, dye mixer, pneumatic valves, water and steam inlet, and dosing pump with totally programmed logic control. These tan .....

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plier. The report of the SGS India Pvt. Ltd. has given a detailed report. The report of the inspection dated 15th April, 2003 is also extracted herein below (Paper Book P. 47-50).  SGS India Private Ltd. Area Office : 443, (Old No. 304-305), 1st Floor, Anna Salai, Teynampet, Chennai - 600 018. Tel : (91-44) - 4335552, 4347503, 4364171 Page 1 of 4 Fax : (91-44) - 4347502. Ref: IN/MDS/IND/20030113/1 Place : Chennai - 18 Date : April 15, 2003 Report No. : CHN/007079 REPORT OF INSPECTION At the .....

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03 5. Bill of Lading No. IST/TUT/295, dt. 26-1-2003 PLACE & DATE OF INSPECTION : At St. Johns Freight Forwarders CFS, Tuticorin on 3-4-2003 At Sakthi Knitting Ltd. (Colorsburg), Perundurai and Stallian Garments and Chemtek Process, Tirupur on 9-4-2003 INSPECTOR : G. Muthukrishnan DESCRIPTION & QUANTITY OF MATERIAL : DMS 11 HT Jumbo Jetflow RDS Rapid Dyeing System 600 Kg. Machine with Dye Kitchen and Standard Accessories - 1 No. SCOPE OF INSPECTION AS PER CUSTOMS EXAMINATION ORDER : To co .....

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RDS Rapid Dyeing System 1.4 MANUFACTURER : M/s. Dilmenler Makina Ve Tekstil SAN TIC, AS Turkey. 1.5 COUNTRY OF ORIGIN : Turkey 1.6 SERIAL NUMBER : 11 H 0600200206 1.7 YEAR OF MANUFACTURE : 2002 1.8 NET WEIGHT : 8500 Kgs. 1.9 PURPOSE OF UTILISATION : Dyeing of Knitted and Woven Fabrics 1.10 ACCESSORIES : Dye Kitchen and its Accessories 1.11 DOCUMENTS CAME ALONG WITH THE MACHINERY : Nil (At the time of inspection) (2) INSPECTION RESULTS • The equip .....

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in use. The various functions of the equipments were seen and it was noted that dyes are manually weighed and put into the additional tanks, thereafter all operations like mixing, heating, dosing at required quantity and time etc. are automatically carried out through PLC (Software SETEX 737 XL) operation. It was also noted that simultaneous preparation of dyes and chemicals for the next batch in the additional tanks is possible when the dyeing process is in progress.     &e .....

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matic Laying and Dispensing System is in use. In this machine, the dyes (colours) and chemicals are stored in a rotary conveyor with the racks having transverse movement. Also, the electronic weighing balance is attached for weighing the chemicals and dyes. The dyes and chemicals are having specific identification for the purpose of selecting through command in the attached computer application. Again the dyes are manually drawn in a polythene bag or in bucket and weighed in the electronic weigh .....

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milarly the chemicals are also dispensed to the chemical tanks near by the machine, but if the chemicals are in powder form, it cannot be dispensed through pipeline and this has to be manually charged into the additional tank. However, if there is a need to add the dyes to improve the fabric shade when the process is on, small quantity of dyes are collected from the storage manually and directly mixed to the dye tank (additional tank) attached to the dyeing machine. (3) CONCLUSIONS Based on .....

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nsing, there is no provision to dose this solution into the dyeing machines directly. The solutions are dispensed to the additional tanks where further heating and stirring takes place to maintain the temperature and mixture respectively. This dispensing system is generally used to dispense the chemicals to many number of machines depending on the capacity. The dispensing system cannot be used to directly dose the solution into the dyeing machine, as this will not be practically feasible due to .....

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be used for complete preparation and dosing the dyes and chemicals into the dyeing machine directly, whereas the additional tanks and controls attached with the dyeing machine imported presently takes care of mixing, metering and dosing functions except the weighing. Also, simultaneous preparation of dyes and chemicals for the next batch is possible when the dyeing process is in progress. (d) Therefore, in our opinion, the dyeing machine imported is having dye kitchen and accessories. Remarks : .....

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n. The supplier has also given his opinion, which is also extracted below : From : Dilmenler [mailto:idilmenlec@turk.net] Sent : Friday, April 11, 2003 4:31 PM To : s_radhakrishnan@sgs.com Cc : eren_aydin@sgs.com; oguz_bolat@sgs.com Subject : RE : Request for information Dear Sirs, Dye Kitchen in the system included in the DMS 11 HT Jumbo Jet Flow RDS Rapid Dyeing System 600 KG Machine in order to supply and maintain necessary amount of dyes and chemicals for the dyeing process. There are two ta .....

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unit that prepares and controls the dyes and chemicals and inject them into the dyeing machine at the required time. Dye Kitchen is the most important functions of a dyeing machine and includes dye tank, chemical tank and reserve tank. Each of these tanks are having water inlet, transfer, dosing, drain, heating valves in order to process the dyes and the chemicals and also to dose them inside the machine with a special software written inside the PLC and the control unit Setex 737 installed on .....

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