Per Shiben K. Dhar :

This Appeal is directed against order in Appeal No. H-341/87-BOM dt. 28.9.87 of Collector of Customs (Appeals).

2. The question involved in this appeal is whether form, fill and seal machine is eligible to exemption under Notification No. 125/86 dt. 17.2.86. The Assistant Collector held that the machine as imported incorporated a gas flushing service. It did not incorporate flushing vacuumising equipment. Since Notification No. 125/86 under sl.No. 17 referred to FFS with vacuumising and inert gas flushing the appellants were not eligible to exemption. Collector (Appeals) upheld the order of the Assistant Collector. Hence this appeal.

3. Arguing for the appellants the Ld. Counsel submits that what is indicated in Sl. No. 17 of the Notification is a machine with one of the functions. How these facilities are to be utilised depends upon the type of goods which have to be packed. For instance they have to 1; use inert gas because vacuuming in case of sweets would have the effect of deflating the packages. In case of meat products vacuumising is the only method adopted for packages. In any case the machine they imported was gas flush packing system and would also