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