2017 (1) TMI 469

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....chine as covered in exemption Notification No. 114/80-Cus. which also the spares, which were to be assessed on merits had not been done and since no separate value of spares were available, the audit suggested higher duty at the rate of 100% +30%+8% thus involving short levy of Rs. 1,14,152.97. The less charge demand notice was issued under Section 28 of Customs Act, 1962. The adjudicating authority confirmed the demand under Section 28 of Customs Act 1962. Being aggrieved by the said order, the appellants preferred an appeal before Commissioner (Appeals), which was rejected vide order dt. 9.1.1997. Thereafter the appellants preferred an appeal in the CEGAT, WRB, Mumbai, wherein the Tribunal vide its order dt. 17.4.2002 remanded the matter ....

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....two Affidavits. The Supreme Court judgment referred in the order in the case of Collector Vs. Presto Industries, 2001 (128) ELT 321 (S.C.) is not applicable in the present case. The appellant had produced evidence to show that the appellant had fulfilled all the conditions of the exemption notification. 3. Shri Ahibaran Ld. Additional Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that the appellant imported machine declaring the same in the Bill of Entry as Monotype Machine with spares and accessories. The issue to be decided is whether the Monotype Machine is a Hot Metal Monotype Composing Machine. We fi....

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....om Notification No. 114/80. A photocopy of the Hot Metal Monotype Casting Machine is enclosed and is marked as ANNEXURE A. 4. That, in my affidavit dated 30th September 2002, in paragraph 12, I had stated as under:- "Monotype machine is internationally known as Single Type Hot Metal Casting Machine. The Monotype Casting Machine has two sections: one the Keyboard for typing the text and the other for casting the types. The process of casting of types which are used for printing, is done using the melted metal, which is prepared in the electric melting pot of the machine. Because of the way, the Monotype Machine functions, i.e. using melted metal for casting types, it is called Hot Metal Monotype Machine. Therefore, all Monotype Castin....