Per S.L. Peeran :

In this appeal the appellants are aggrieved with the order dt. 29.4.1988 passed by the Collector (Appeals), Madras. The appellants had imported 1 No. Fully Automatic Labelling Machine Type JOWE-9/III and additional devices (especially made for special shaped bottles) and the same were assessed under heading 84.19 of CTA. The benefit of Notification No. 47/89 was extended only to the Fully Automatic Labelling Machine and the said benefit was not extended to the Additional Device imported alongwith Labelling Machine. Hence, the importer filed refund claim seeking the benefit of the said Notification to One Adjustable label magazine, 8 additional label magazines, 6 additional Glue Cylinder which according to the importers are part and parcel of the main machine, as they are not additional devises with machine and performing the same function as the main machine. However, by a criptic order the Assistant Collector rejected the same on the ground that the Notification coves only main machine and not to parts. He has opined that the parts are not covered by the Notification and the same are excluded from the purview of the said Notification. He has also observed tha