1980 (2) TMI 76 - CGOVT - Central Excise

Summary

Issues: Classification of imported carbon-tissue paper as sensitised paper under Central Excise Tariff Item No. 37C(2)

In the judgment delivered by the Government of India, the applicants imported carbon-tissue paper which was then treated with Potassium Dichromate solution to become sensitive to light for photogravure purposes. The Appellate Collector classified the paper as sensitised paper under Central Excise Tariff Item No. 37C(2) based on its characteristics after treatment. The applicants argued that the paper should not be classified as sensitised paper as it merely acted as a support for a gelatine layer, which was the actual sensitised component. However, the Government held that any paper sensitive to light falls under the tariff entry of sensitised paper. The judgment referred to the Customs Cooperation Council Nomenclature (CCCN) to support this classification, which includes emulsion-sensitive materials under photographic goods. The Government concluded that after treatment, the impugned product indeed became sensitised paper, rejecting the argument that the paper acted merely as a carrier due to the subsequent processing stage of separating the film and the paper. Therefore, the Government upheld the classification of the impugned product as sensitised paper under Tariff Item No. 37C(2) and rejected the revision application, maintaining the order-in-appeal.