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Issues:
1. Classification of electronic colour scanner Model Magnascan 510 under Heading 84.35 CTA 1975 or Heading 90.10 ibid. 2. Valuation of goods under Section 14 of the Customs Act. Analysis: 1. The main issue in the appeal was the classification of the electronic colour scanner Model Magnascan 510 under Heading 84.35 CTA 1975 or Heading 90.10. A previous judgment by a Bench of the Tribunal had classified the scanner under Heading 90.10, but the Normal Bench had reservations. The matter was referred to the Larger Bench for consideration. During the proceedings, a judgment by the Bombay High Court regarding a similar machine was brought to the attention of the Tribunal. The High Court held that the machine was akin to a process camera and entitled to a concessional rate of duty under a specific exemption notification. The Tribunal, considering the similarity of the goods involved, decided to follow the High Court judgment and extend the benefit of the exemption to the appellants. 2. Regarding the valuation of the goods, the Tribunal examined an Acknowledgment of Order which detailed the pricing components of the scanner. It was noted that certain post-importation charges were included in the total price, while others were chargeable extra. The Tribunal ordered the exclusion of the post-importation charges that were clearly separate from the machine's value. However, regarding the charges for services of an engineer and photographer, further clarification was sought as to whether these services were optional or mandatory. The Tribunal provided an opportunity for the appellants to provide evidence on this matter within three months. Depending on the evidence presented, the assessment would be based on the actual selling price of the machine with or without the included services. In conclusion, the appeal was partly allowed with the appellants being granted relief based on the Tribunal's decision on both the classification and valuation issues.
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