Harish Chander, (Vice-President)

1. M/s. Consolidated Petrotech Industries Ltd., formerly Gujarat Carbon Ltd., R.C. Dutt Road, Baroda, have filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Bombay. Briefly the facts of the case are that M/s. Gujarat Carbon Ltd. had imported a consignment of one container declared to contain automatic form, fill and seal packaging machine valued at US $ 140,506.96 CIF vide bill of entry No. 2519/258 dated 1st October, 1987 and had sought its clearance under OGL and had also claimed the benefit of notification No. 125/86. The consignment was examined in the docks twice and the second examination was on the request of the appellants. The examination report and the photographs received from the dock staff revealed that the machine was supplied with gas flushing system but had no vacuumising facility. While, therefore, the importer's claim for OGL was conceded, their request for application of notification No. 125/86 for duty purposes could not be entertained. The Assistant Collector had observed that the imported machine was basically of the FFS type i.e. form, fill and seal machine and in order to qualify