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4. Para 2.6 of the study deals with 'Plant and Machinery and process' and says :-

''Having decided to go in for an in-line printing conversion equipment with its all round superiority over conventional sheet-fed equipment, the equipment finally selected after scrutinising and evaluating all aspects, is a CHAMBON VO 650 in-line printing and conversion machine.

The 'CHAMBON' in-line concept is to start with a reel of board or paper at one end of the machine and to deliver in a single operation, printed, varnished, embossed, cut, creased, stripped and counted printed blanks or reels at the other".

19. Para 2.6 of the study deals with 'Plant & Machinery and Process'. It says -

"Having decided to go in for an in-line printing conversion equipment which its all round superiority over conventional sheet-fed equipment finally selected after scrutinising and evaluating all aspects is a CHAMBON VO 650 in-line printing and conversion machine.

The 'CHAMBON IN-LINE' concept is to start with a reel of board or paper at one end of the machine and to deliver in a single operation, printed, varnished, embossed, cut, creased, stripped and counted printed blanks or reels at the offer", (The show cause notice which gives the extract of the above para adds "cartons" after "blanks" in the last line, which is erroneous).

24. In the result we set aside the impugned order and allow the appeal with consequential relief to the appellants.

Sd/-    

(Jyoti Balasundaram) Member (J) Annexure 'A' S.K. Bhatnagar, Vice-President

25. With due requests to Hon'ble Judicial Member, my views and orders in the matter are as follows :

26. I observe that the appellants have declared their machine merely as 'CHAMBON Web-fed offset rotary printing machine" having an output of 35,000 composite impressions per hour as per the documents presented at the time of importation. However, from the Project Report and the manufacturer's catalogue read with the Customs Examination Report and the statement of their Director Technical, Shri Debasis Chaudhuri. It is apparent that what has been imported in fact is a Chambon VO 650 in-line printing and conversion machine. In other words, it is not a printing machine simpliciter as claimed but a composite machine consisting of two principal units, one capable of off-set printing and performing other functions ancillary or incidental to printing and the second, the conversion unit, capable of acting as a converter of printed matter. The pamphlet produced by the appellants themselves entitled "Chambon 720" describes that machines .......for "inline printing and converting of folding cartons" and is said to be similar to Chambon VO 650. It also refers to "the combination of off-set plus platen processes".

"Plant and machinery and process :

It is a CHAMBON VO 650 in-line printing and conversion machine. The "CHAMBON IN-LINE" concept is to start with a reel of board or paper at one end of the machine and to delivery in a single operation, printed, varnished, embossed, cut, creased stripped and counted printed blanks or reels at the other. Further scope of U.V. coating on special packaging products are -

(1) Polyester Film Laminated Packs;

(2) Shrimp Cartons;

(3) Playing Cards;

(4)    Export Packs."
 

(5)     "DCP Platen Press : Incorporating Rotary, Stripping and Counted Stack Reception: This equipment converts the printed web into fully finished, counted stacks of cartons" and
 

(6)     "Carton Separation and Collection."