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1 - 4 of 4 (0.30 seconds)The Customs Tariff Act, 1975
The Customs Act, 1962
K. Mohan And Co. vs Collector Of Customs on 30 December, 1983
We find that only one decision, namely, K. Mohan and Co. v. Collector of Customs, Madras deals with the controversy of what is 'automatic' machine. In that case the question arose whether the automatic cloth cutting machines imported by the appellants could be considered an automatic machine since certain functions like production of material on to the machine for automatic cutting would make it a non-automatic cloth cutting machine. After considering the definition given to the word "automatic" in Mc Graw Hill Dictionary of Scientific and Technical Terms defining it as "having a self-acting mechanism that performs a required act at a pre-determined time or in response to certain conditions". The Tribunal held that when it was manifest with the imported machines had in-built self-acting mechanism for being used for cutting without any manual effort, it would qualify for being considered as an automatic cloth cutting machines. In that view of the matter the assessee's appeal was allowed with consequential relief. In the present case we find that the only dispute is whether certain functions like loading of the bearing on the mandral and the inspection check on the bearing for its quality based on manual judgment and the absence of the facility for on line testing would make the machine a non-automatic machine. We observe that the appellants had described the goods as "automatic noise testing machine for ball bearings" in the Bill of Entry. It is not in dispute that certain functions as described above have to be performed manually and the machines did not have the facility of fully dispensing with the manual part. Additional Collector had compared the functions performed by the automatic noise and vibration tester used in M/s. SKF Bearings to conclude that to qualify for classification under the category of 'automatic' machines it should be a machine which performs the testing functions independently and without manual operation to any extent.
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