TMI Blog2017 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - The respondents have imported filter bags and the adjudicating authority had denied the benefit holding that since the housing has been imported by them, it cannot be called as bag filter arrangement. The Commissioner (Appeals) has discussed in detail with regard to the meaning of the word Arrangement and how such word as to be interpreted when used along with the words bag filter arrangements - In the impugned order, the Commissioner (Appeals) has expressed his view that when the plant/machinery are imported for road construction activity and put to use by actual user, denial of the benefit on the sole ground that the housing for the filters are not imported does not keep with the purpose of interpretation of the notification - app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifies goods in List 18 required for construction of road in which Hot mix plant batch type with electronic controls and bag type filter arrangements more than 120 T/hour capacity was listed. On inspection of the consignment, it was found that the only filter type was imported and not the bag type filter arrangement as specified in the notification. On behalf of the appellant statements were given that 360 numbers of bag type filters have been supplied with the asphalt mixing plant but the filter assembly (housing) to accommodate the filter bags are indigenously procured from M/s. Basic Engineering Equipments P. Ltd., Mumbai in order to save the cost of freight. Thus, the appellants have not imported the items specified in Sl. No. 230, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of housing also. When the function and use of the bag filter is not disputed and the products also have been imported, non-import of the housing alone cannot be a ground for denying the exemption. He relied upon the catalogue and submitted that the goods imported fit well with the description in Notification. The learned counsel also relied upon the judgment in the case of Associated Cement Companies Ltd. Vs. State of Bihar (2004) 7 SCC 642 and the judgment in the case of Commissioner of Customs, Mumbai Vs. Konkan Synthetics Fibres 2012 (278) ELT 37 (SC). 6. Heard both sides. 7. On perusal of the impugned order, we find that the Commissioner (Appeals) has discussed in length with regard to the description of the machines / plant impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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