9911796707
TMI Blog1989 (12) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... he said equipment through a contract dated 9.3.67. The equipment arrived in two consignments. The petitioners contended that they were liable to pay duty under item 72(18) as mining machinery. The same was not accepted by the authorities and they charged a much higher rate as "Machinery" general. The petitioners paid the customs duty on that basis. Thereafter the petitioner applied for the refund of the amount charged in excess by the Department. (2) The Assistant Collector of Customs, New Delhi, by his orders dated 6.7.70 held that the machinery in question does not fall under item 72(18) ICT as mining machinery. The orders were confirmed in appeal by the Collector of Customs, vide orders dated 22.1.71. The Government of India by its orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and also the work/ service it performs. It has accepted as a finding of fact -'as explained by the importers' technical representative in the particular type of mining operation which they are carrying, out the ore which has compressive strength comes out as big boulders after they are blasted Big boulders of about Ii meter cube weighing approximately 3 tonnes must be crushed to smaller sizes before they can be economically lifted. Unless the big boulders are crushed to smaller sizes, they cannot be conveniently loaded in the skip, nor the full space in the skip can be utilised. Before the boulders as cursed underground, they are to be separated from the smaller ones and for that purpose, the Rotary Disc. Screen is used." (6) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly are not used in other copper mines. The rotary disc screen is not machine used directly for breaking minerals from their solid position and loading and transporting them to the surface and Therefore cannot get the benefit of assessment under item 72(18) Ict as a mining machine." (7) The entire reasoning in the revisional order is based on the understanding of the revisional authority as to what is meant and is involved in a mining operation. The expert in the field has filed his affidavit and he has described in detail as to what are the various stages of the mining operation. The mining operation is not restricted to only breaking minerals from their solid position and loading and transporting them to the surface. Every activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considerations of economic use of the machinery and efficient and optimum utilisation of the machinery have a special relevance. It is irrelevant to consider whether screening of ore parse is or is not a mining operation because in the present case we are concerned with screening as a part of the total mining operation. So also the finding of the revisional authority that Rotary Disc Screening is not always essential for lifting the copper ore or that the said machinery is not universally utilised in all the copper mines have no direct bearing on the question involved in this case. The revisional authority has already erred in treating separately the Rotary Disc Screen from the electrical equipment required for running the same and to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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