S.L. Peeran, Member (J)

1. The revenue is aggrieved with the order-in-appeal passed by Ld. Collector (Appeals), Bombay allowing the benefit of S. No. 32 of the Notification No. 125/86-Cus., dated 17-2-1986 to the goods declared in the bill of entry dated 19-10-1987 as "Multi Layer (5 layers) co-extrusion machine and spare parts thereof on the ground that what is imported is a multi-layer film blowing plant for efficient co-extruded film manufacture with enormous versatility and the whole plant cannot be brought under the purview of "multi-layer extruding machine".

2. The ld. Collector (Appeals) has held in his order as follows :

"From the catalogue produced it is seen that the sub-assemblies or parts imported are all essential parts of the 3-layer blown film line and except for die-head all parts have been imported. The die-head is the only part which is interchangeable and all other parts are specially designed for the system for production of multi-layer co-extruded film and the end-product cannot be produced without any one of these parts and these parts are not of any material use in isolation. As per Note 5 to Section XVI 'machine' means any machine, apparatus or appliance o