CIVIL APPELLATE JURISDICTION Civil Appeal No.2129 of 1984 From the Judgment and Order dated 13.3.1984 of the Customs Excise and Gold Control Appellate Tribunal.
It never produces companyies of any document either by photography or by thermocopying process.
CD SB 153/8JB Order No.
New Delhi in Appeal No.
Harish Salve Mrs. H. Wahi and Rajiv Shakdhar for the Appellant.
196/84 B .
The appellant imported Colour Scanner Chromagraph C 299 by air on 20.4.1980 The same is allowed to be imported under Appendix 2 of the Import Policy for the year 1981 82 under the caption printing machinery at 12 3 of Appendix 2 of the Import Trade Control Policy for the year 1981 82 The appellant filed the Bill of Entry for clearance under Tariff Item 84.35.
The appellant cleared the cargo after payment of duty as assessed on 13 5.1980 The Assistant Collector of Customs, thereafter, on 26th July, 1980 sent a Less Charge Demand for a sum of Rs.7,60,032.72 on the ground that Colour Scanner is assessable under the heading 90.10 at the rate of 100 plus 20 plus c.v.d at the rate of 8 as against the original assessment under the heading 90.25 i and issued the said numberice under Section 28 of the Customs Act to show cause why the amount should number be recovered In reply forwarded by the appellant on 28.8.1980, it was stated that the imported scanner is used only in printing industry and definitely number used in photography or cinematagraphy laboratories.
The Assistant Collector divided the imported chromograph C 299 under 4 sub heads in the Bill of Entry and assessed the same under Tariff heading 90.25 i and levied customs duty thereon at the rate of 40 plus 5 auxiliary duty plus 8 c.v.d.
PG NO 533 The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal under section 130E b of the Customs Act, 1962 hereinafter called the Act which arises from the judgment and order dated 13th March, 1984 passed by the Customs Excise and Gold Control Appellate Tribunal hereinafter called the Tribunal .
C. Mahajan C.V. Subba Rao and Arun Madan for the Respondents.
