COMMISSIONER OF CUSTOMS Vs. SCM CREATIONS

JUDGEMENT

(1.) IN all these seven appeals issue involved is covered by the decision of the Tribunal. Therefore, with the consent of both the sides, the appeals itself are taken up for final disposal as per law after allowing waiver of pre -deposit of duty amount.

(2.) THIS order will dispose of the above captioned seven appeals which had been filed by the Revenue being aggrieved by the impugned orders all dated 31 -10 -2002 passed by the Commissioner (Appeals). The sole issue involved in these appeals is as to whether the respondents are entitled to the benefit of Notification No. 29/97 -Cus., dated 1 -4 -97, in respect of machines in question imported by them, or not. The adjudicating authority disallowed the benefit of this Notification to them on the ground that the machines were not used for the manufacture of garments but of unprocessed knitted fabrics, and accordingly confirmed the demand. The Commissioner (Appeals), however had reversed the said order of the adjudicating authority, through the impugned orders, after following the decision of the Tribunal rendered in the case of Premina Exports and Ors. v. CC, Chennai reported in 2002 (148) E.L.T. 1065 (T) = 2002 (53) RLT 197 (CEGAT -CHE).

(3.) WE have heard ld. DR and ld. Counsel and also perused the impugned order. We find that the issue involved in these appeals stands covered by the above referred decision of the Tribunal that the Knitting machines, winding machines, compacting machines and dyeing machines, utilised for knitting and processing of fabrics used in manufacture of garments are entitled to the benefit of Notification No. 29/97 -Cus., as the process of manufacture of garments starts with knitting of fabrics, Ld. Commissioner (Appeals) has rightly followed this decision rendered by the Tribunal. No judgment to the contrary has been referred by the Revenue. Therefore, we do not find any infirmity in the impugned order passed by the Commissioner (Appeals) and as such the same are upheld. The appeals of the Revenue are rejected. The cross -objections also stands disposed of accordingly.