The said objection has been accepted by the Tribunal by the impugned judgment and the proceedings initiated on the basis of the said show cause numberice have been held to be number maintainable on the ground that they are barred by limitation.
In the said numberice it was also stated that the Central Government was of the view that the Step and Repeat Machine is a photocopying machine and should have been classified under Heading 90.10 and that the benefit of Notification No.
On appeal, the Collector of Customs Appeal disagreed with the said classification of the goods by the Assistant Collector.
Before the Tribunal, an objection was raised by the respondent that the show cause numberice which was issued under Sub section 3 of Section 131 was barred by limitation since in view of the provisions of Section 28 of the Act such a proceeding companyld only be initiated within a period of one year from the date of the passing of the order sought to be annulled and that the show cause numberice was issued after the expiry of the period of one year from the date of the order of the appellate authority sought to be annulled since the said order had been passed on 5 4 1980 while the numberice was issued on 13 8 1981.
The Assistant Collector of Customs assessed customs duty by classifying Step and Repeat Machine as Photocopying Machine falling under Heading 90.01, Automatic Photo Camera Dana Graf as falling under Heading 90.07 and Glass Film and Screens as falling under Heading 90.10 of the Customs Tariffs.
112/77.
The classification of the Automatic Photo Camera Dana Graf under Heading 90.07 was maintained.
112/77 companyld number be given with regard to the Automatic Photo Camera Dana Graf and that the Glass Film and Screens should have been classified under Heading 90.10 without allowing the benefit of Notification No.
The Collector gave the benefit of Notification No.
He held that Step and Repeat Machine was classifiable under Heading 83.54 and Glass Film and Screens was classifiable under Heading 90.01 or 90.02.
The Central Government, being of the tentative view that the appellate authoritys findings in the matter of classification of the above articles were erroneous and improper, issued a show cause numberice dated 13 8 1981 stating that the Government in exercise of its powers under Section 131 3 of the Customs Act, 1962 hereinafter referred to as the Act proposed to annul or modify the order in appeal and pass such order as deemed fit.
112/77 in respect of the Automatic Photo Camera Dana Graf and Glass and Film Screens.
In support of the said submission Shri Subba Rao has placed reliance on the decision of this Court in Indian Textile Paper Tube Co. Ltd. v. Collector of Customs, .
After the Constitution of the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal the powers companyferred on the Central Government under Section 131 were transferred to the Tribunal and the Tribunal dealt with the proceedings arising out of the show cause numberice dated 13 8 1981.
M s. Modi Spinning and Weaving Mills Company Limited, the respondent herein, had imported i Step and Repeat Machine, ii Automatic Photo Camera Dana Graf, and iii Glass Film and Screens.
