S.V. Maruthi, Member (J)

1. The appeal arises out of an Order of the Collector denying the benefit of Notification No. 40/Cus., dated 1-3-1978. The facts in brief are as follows :-

2. The appellants manufacture cables and conductors. The conductors require insulation cables jacketing in order to put them in a marketable condition. The appellants imported "MAILIEFER 152 MM Extrusion Line" for the specific purpose of insulating the conductors and also for jacketing of unarmoured and armoured cables from M/s. Habirshaw Cables and Wires Corpn., USA vide invoice Nos. (i) 1067 A dt. 13-11-1981; (ii) 1067 B dt. 19-11-1981 and (iii) 1067 dt. 18-12-1981.

3. The goods were described in the invoices and the bill of entry as "Plastic Extruder-152 mm Screw Diameter complete with electrical control drives ancillary equipments and spares" and claimed the benefit of Notification No. 40/ Cus., dt. 1-3-1978.

4. The Assistant Collector restricted the benefit of Notification to only one part from the whole of machinery imported, viz. to "Plastic Extruder". The Appellate Collector confirmed the Order of the Assistant Collector. Hence, the appeal before us. The Collector (Appeals) personally inspected the goods. He held that though the various production line equipments imported alongwith extruders are indispensable to the functioning of the extruder, in view of the specific language used in the Notification viz. "Plastic Extruder above 150 mm sq. diameter", the exemption should be confined only to "Extruder".

5. The main contention of Shri Sridharan for the appellants is that expression mentioned in the Notification actually means an extrusion machine i.e. a complete machine and all the extruding line are indispensable for the smooth functioning of the Extruder and, therefore, benefit of Notification should be extended to the goods imported. He brought to our notice electrical cables Hand book by D.Mc. Allister where the layout of the cable extruder line is given. According to this figure, it consists of (1) input drum, (2) capstan wheel, (3) extruder, (4) cooling trough, (5) spark tester, (6) diameter gauge, (7) eccentricity gauge, (8) caps and wheel, (9) tension controller, (10) output drum. He pointed out that all the parts mentioned above are necessary for smooth functioning of the extruder. Therefore, they are essential parts of extruders and hence the benefit of Notification should be extended to the entire Extruder line.

6. The question, therefore, is whether the goods under dispute qualify for the benefit of Notification No. 40/78. The Collector extracted the language used in the Notification. According to which Sl. No. 14 of the Table attached to the Notification reads as "Plastic extruder above 150 mm sq. diameter." We have already indicated the description given in the Bill of Entry, as well as in the invoices. The bill of entry and invoices make it clear that they have imported not only the plastic extruder 152 mm sq. diameter but also electrical control drives and ancillary equipment and spares. In other words, the appellants imported the entire equipment viz. cable extrusion line. It consists of 10 parts out of which extruder is one part. The fact that the other parts are necessary or essential are indispensable for smooth functioning of the equipment is not a ground for granting the benefit of the Notification when the Notification specifically mentions the name of the goods for the purpose of exemption. The Notification categorically mentions plastic extruder above 150 mm sq. diameter. Therefore, the authorities below are justified in rejecting the benefit of Notification to the impugned goods. There are no reasons to interfere with the Order of the Collector. The appeal is dismissed accordingly.