TMI Blog2018 (4) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... icate produced by the appellants is at contrast with the findings of the Commissioner (Appeals). This finding of the fact goes to the root of the issue. In case no combined scouring and milling machine exists then the notification cannot be implemented in the manner in which Revenue seeks to interpret. Such interpretation in these circumstances will deter the purpose of the notification. Since the expert opinion was not produced before the Commissioner (Appeals) and it has the variance with the findings of the learned Commissioner (Appeals) on the basis of literature, it would be in the interest of justice to ascertain the correct position in fact before going further into the interpretation of notification - matter is remanded to Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ye package winders) (9) Automatic dye weighing and dispensing machine (10) Open width Tubular inspection machine (11) Fastness testing equipment (12) Shrinkage testing equipment (13) Indigo dyeing range with/without sizing plant (14) Computer colour matching equipment (15) High speed computer control padding mangle (16) Powder dot coating machine (17) Laser engraver (18) Pre-shrinking range for flat and Knitted goods (19) Knit-tubular mercerising or bleaching-cum-mercerising machine (20) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics (21) Milling and scouring machine (22) Shearing and Polishing machine (23) Kier Decatising/Decatising machine (24) Combined Contripress/ Decatising machine (25) Auto fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be read in isolation from the preamble to the said Notification 16/85. It is apparent that the Notification 16/85 exempts the goods specified in Col. 2 of the Table to the Notification which are for use in garment or hosiery industry. Large number of machines have been indicated in the Table which are for use in the aforesaid industry. The purpose of the notification, therefore, is to grant benefit to the specified machinery for utilisation in garment or hosiery industry. It is not denied by the department that the aforesaid two machines are for garment or hosiery industry. Therefore, a liberal view of the entry at S. No. 103 has to be taken keeping in view the aforesaid object of the notification. Such an approach of interpreting a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Palsana, Dist.: Surat in which their scouring machine is installed and found in operating condition. I have observed that the scouring machine is used in very primary stage of dyeing unit. Row fibers is first processed in scouring machine which is equipped with necessary detergent solution and water. During this scouring process impurities like wax and fats etc. associated with fibers are removed. It is noticed that scouring machine is used in processing of fibers like cotton yam and synthetic yam like polyester yarn, nylon yarn etc. As per my knowledge and experience milling machine is used in processing of woolen yarn. Actual functions of scouring machine and milling ma6hines are different altogether. The certificate was furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th leave to the logical conclusion as can be seen from the following entries appearing in the same notification: - List -6 Entry No. 18 Preshrinking range for flat and knitted goods. List 8 Entry No. 2 Fly wheel and pulley Entry No. 17 Valves and Fittings List 9 Entry No. 5 Solar Water Heater and System Entry No. 12 Solar Crop Drier and System Entry No. 15 Bio-gas plant and Bio-gas Engine. 3. Learned AR relies on the impugned order. He argued that the notification needs to be strictly interpreted. He relied on the decision of the Hon'ble Apex Court in the case of Saraswati Sugar Mills 2011 (270) ELT 465 (SC) He also relied on the decision of Hon'ble Apex Court in the case of Modi Rub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner (Appeals). It is seen that the Commissioner (Appeals) has relied on the Literature produced by the appellant. In his order, he has cited the extracts of An Introduction on Textile Bleaching by Marsh. Relying on the said literature, the Commissioner has come to the conclusion that in the woolen industry, it is possible to have combined milling and scouring machine. The only thinking they have averred in the appeal memorandum that in India such machines are not available. From the above discussions, it is apparent that the certificate produced by the appellants is at contrast with the findings of the Commissioner (Appeals). This finding of the fact goes to the root of the issue. In case no combined scouring and milling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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