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 that the claimant's reference to Chapter notes in this context is not relevant.

2. The Learned Collector (Appeals) held that the Notification does not cover accessories or additional adjustment. The Leanred Collector (Appeals) has further observed that on scrutiny of relevant documents it is seen that the basic machine is complete and self contained and had been supplied with all essential accessories for a value of DM 37,900/-(Ex Works). The other goods are additional devices, which are optional extras; they are not parts/accessories of the basic machine. The goods are adjustable label magazine additional label magazine for shaped labels, additional glue cylinders. Therefore, he held that these goods are described as additional devices in the Invoice and other documents and they are charged separately. He held that the Notification does not refer to additional devices, attachments or accessories, therefore, the goods fall outside the scope of Customs Notification 47/84.

3. Arguing for the appellants, the Learned Advocate submitted that the items which have been imported had been declared as 1 No. Fully Automatic Labelling Machine Type JOWE-9/III and Additional Devices as described in Bill of Entry. It is the Customs Appraisers who had bifurcated One Adjustable label magazine, 8 additional label magazines. 6 additional Glue Cylinder for denying the benefit. It is his contention that these are not additional machineries, but they are parts of the same machine and they have to be adjusted and fixed along with the main machine for the same function as that of "automatic bottle labelling machines" for which the Notification is intended. He also pointed out that heading 84.19 refers to 'machinery for labelling bottles ! The department had rightly classified the item as machinery for labelling bottles and therefore, the said description having been incorporated in the Notification, in which reads as "Automatic bottle labelling machine", therefore, the benefit cannot be denied. It is his submission that these additional devices are fixed to the main machine and they perform the function of labelling various sizes and shapes of bottles and the additional machines are also "Automatic labelling machine". Therefore, it is his contention that when the main machinery is classified under 84.19 and the additional machinery is also classified under 84.19, the benefit of Notification cannot be denied. Therefore, he relied on the judgment rendered in the case of Western Refrigeration Pvt. Ltd. vs. Collector of Customs, Bombay as reported in 1995 (77) ELT. 673.It is his further contention that the larger bench in the case of Union Carbide Ltd. vs. Collector of Central Excise as reported in 1996 (15)RLT. 144. has clearly held that the Rules of Interpretation, Section notes a