XLO MACHINE TOOLS LTD. Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The question involved in this appeal is whether the ma- chine used by the appellant is a DIXI Precision Tool Room Jig Boring Ma chine or not. The finding on this question of fact being against the appellant the appellant has preferred this appeal before this Court. On 3rd May, 2000, the appellant undertook to get the machine examined by an Expert and also undertook that the opinion rendered by the said Expert will be binding on it. But today, the Counsel for the appellant submits that he is unable to get the machine inspected by the Expert as mentioned in the said order. The question involved in the appeal being a pure question of fact and the opportunity given to the appellant to establish that fact having not been availed by it this appeal stands dismissed. Appeal Dismissed.