Xlo Machine Tools Ltd. vs Collector Of Customs

The Supreme Court dismissed the appeal on the grounds that the appellant failed to establish whether the machine in question was a DIXI Precision Tool Room Jig Boring Machine. The appellant had previously undertaken to have the machine examined by an Expert, with the opinion being binding, but did not fulfill this obligation. The Court held that since the matter was purely factual and the opportunity to prove the claim was not utilized, the appeal could not succeed.