A.J.F. D'Souza, Member (T)

1. This is a Revision Application dated 24-3-1980 against order-in-appeal No. S/49-1168/79, dated 6-12-1969 passed by the Appellate Collector of Customs, Bombay which has been transferred by the Govt. of India to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962.

2. The appellants imported 3 Cases Plastic Cable Insulating Line under Bill of Entry No. 127, dated 9-4-1979 and claimed concessional assessment under Notfn. No. 40-Cus., dated 1-3-1978 as amended by Notification No. 109-Cus., dated 19-5-1978. By his order dated 3-7-1979, the Assistant Collector of Customs held that the goods mainly consist of items like Plastic Extruder above 150 mm Screwdia, pay off system, Liner Capstan measuring machine, spark tester and take joint system etc. all imported as one complete line of equipment for the manufacture of insulated cables and the goods are, therefore, not a mere extruder but a Complete Cable Manufacturing unit of which the Extruder is a part. Notification No. 40/78 allows concessional rate of duty to Plastic Extruder above 150mm Screwdia only and not for other items. The importer has produced split up value for the Extruder and other items. Since only the Extruder is covered, the benefits can be extended to that item and not for the other parts of the cable insulating machine. He, therefore, ordered that the Extruder may be assessed at concessional rate of 25% and the remaining parts may be assessed on merits without the benefit of Notfn. No. 40/78. The Appellate Collector heard the appellants on 5-11-1979. They were given an opportunity to show with any photographs literature or technical note explaining the function of the plant such that it warrants assessment as a complete unit in terms of note 3 to Section XVI of the First Schedule to the CTA 1975. There is no responsible from them. A Plastic Extruder is an indispensable unit of every single industry engaged in formation of manufacture of plastic goods from synthetic resins. It is required for blow moulding operations as also injections moulding operation. There is nothing special between an extruder and cable manufacturing industry. There is no warrant for stretching the plain meaning of the words of the notification and extending its benefit to articles other than extruder. He accordingly rejected the appeal.

3. In the present appeal the appellants state that they are a Public Limited Co. manufacturing cables etc. and are also a Registered Export House. They have been importing machinery and export cables since 1969 and have not committed any infringement of Customs, Excise or Import Control requirements. They placed an order for Plastic Extruder of 200 mm diameter and were supplied this along with indispensable accessories. The Customs split the consignment into the two part Bs/E one for the extruder and some accessories and the other for only the remaining accessories. The order-in-appeal is in respect of Bill of Entry 3/127, dated 1-4-1979 covering Plastic Extruder 200 mm Screw diameter and accessories such as payoff system, linear Capstan Measuring Machine, Spark Tester and take joint system etc. The Group concerned separated the value of the extruder and gave the benefit of 25% and charged the remaining accessories to 40% A.V. duty and other additional duties. In spite of coming to a finding that the appellants did not provide the photographs etc. to warrant assessment in terms of note 3 to Section XVI, the Respondent came to a finding that there is no warrant for stretching the plain meaning of the notification. In fact that photographs were forwarded with a note describing the functioning of the component accessories to the Appellate Collector by a letter dated 14-12-1979 but the order-in-appeal was already issued by them and the aspect of pleadings taken was not looked into. The photographs and the explanatory notes are now furnished from which it will be appreciated that the payoff system etc. are complimen