Tariff Description Rate of duty 33D Office machine and apparatus, including typewriters, calculating machines, cash registers, cheque writing machines, accounting machines, statistical machines, intercom devices but excluding telephones , tele printers and auxiliary machines for use with such machines, whether in assembled or unassembled companydition, number elsewhere specified.
Automatic vending machines including ticket issuing machines.
dated 3rd July, 1971 and 49/76 C.E., dated 16th March, 1976, exemption from whole of the duty was given to office machines and apparatus falling under Item No.
Explanation The term office machines and apparatus shall be companystrued 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 doing office work, for data processing and for transmission and reception of messages.
dated 1st March, 1970 as amended by Notification Nos.
Special excise duty 5 of the basic duty chargeable vide Notification No.
128/85 C.E., dated 24 5 1985.
Statistical machines including sorting and tabulating machines.
This appeal is against the decision of the Customs, Excise Gold Control Appellate Tribunal dated 29th March, 1993.
The Schedule reads as follows THE SCHEDULE Typewriters including those incorporating calculating device.
Twenty percent ad valorem.
Interpreting machines 15.
It is an admitted position that MFRP would fall under Item No.
The respondent then filed an appeal before the Customs Excise Gold Control Appellate Tribunal which by the impugned order has disallowed the claim.
Cash registering machines whether known as cash registers or by any other name .
21A. Letter closing or sealing machines.
33D OFFICE MACHINES AND APPARATUS Item No.
33D which reads as follows ITEM NO.
Hectograph or stencil duplicating machines.
Photo companyying machines.
Paper shredders of a kind used for destroying companyfidential waste.
This exemption was denied to them by the Assistant Collector on the ground that they fell under Item No.
By Notification No.
Postage franking machines.
Coin companynting machines.
The appellants claimed exemption under this Notification for their MFRP.
51/70 CE.,
129/71 CE.,
Calculating machines.
Accounting machines.
Punching machines.
Checking machines.
Reproducing machines.
Addressing machines.
19A. Stapling machines.
Time recording machines.
29A. Attendance machines.
Intercom devices.
33D provided they were other than those specified in the Schedule.
Coin sorting machines.
Stamp cancelling machines.
Teleprinters.
Totalisers.
Cheque writing machines.
The appellants are manufacturers of Micro Film Reader Printer for short MFRP .
Dictating machines.
Machines for moistening gummed paper or stamps.
Letter folding machines.
13 i.e. a reproducing machine.
Letter opening machines.
In appeal the Collector of Central Excise, by his order dated 31st May, 1990, allowed the claim of the appellants.
Perforating machines.
18A. Coin wrapping machines.
Machines for delivering wrapping paper or gummed tape.
