HCL LIMITED Vs. COLLECTOR OF CENTRAL EXCISE MEERUT

JUDGEMENT

(1.) This appeal is against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal dated 29-3-1993.

(2.) The appellants are manufacturers of micro film reader printer (for short "mfrp"). It is an admitted position that MFRP would fall under Item 33-D which reads as follows: item 33-D Office machines and apparatus item No. Description of goods rate of duty 33-D. Office machines and apparatus, including typewriters, calculating machines, cash registers, cheque-writing machines, accounting machines, statistical machines, intercom devices (but excluding telephones) , teleprinters and auxiliary machines for use with such machines, whether in assembled or unassembled condition, not elsewhere specified. Twenty per cent ad valorem. Explanation. The term 'office machines and apparatus' shall be construed so as to include all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work, for data processing and for transmission and reception of messages.

(3.) By Notification No. 51/70-CE dated 1-3-1970 as amended by notifications No. 129/71-CE dated 3-7-1971 and No. 49/76-CE dated 16-3- 1976, exemption from whole of the duty was given to office machines and apparatus falling under Item 33-D provided they were other than those specified in the Schedule. The Schedule reads as follows: