Judgment

RANGANATH MISRA, J.-This appeal under Section 130-E of the Customs Act is directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal. New Delhi, by which the Tribunal has reversed the appellate decision of the Collector of Customs (Appeals), Bombay.

2. The short point involved in this appeal is as to whether the imported "special purpose complex machine" has to be charged to customs duty under item 84.59(1) as claimed by the revenue or under 84.45/48 of the tariff schedule as maintained by the appellant. If the appellants claim is accepted the duty is at the rate of 40 per cent while if the departments stand is maintained it is at the rate of 60 per cent. The Assistant Collector took the view that the imported machine was not manufacturing carburettors and was discharging an individual function of pluggling holes in the carburettor body with the help of lead shots. Therefore, the appropriate entry was 84.59(1) of the Customs Tariff. The appellant challenged the order of the Assistant Collector by preferring an appeal to the Collector (Appeals). He took the view that the imported machine by plugging holes on the carburettor body with the help o