1987 (7) TMI 384 - AT - Customs

Summary

Issues: Classification for basic customs duty of printing plates and graphic art films.

In a judgment by the Appellate Tribunal CEGAT, New Delhi, the issue at hand involved the classification for basic customs duty of printing plates and graphic art films. The appeals encompassed 44 cases, with specific focus on Toyobo Printing Plates, lithographic coated plates, and graphic art films. The appellants sought classification under Heading 84.34 of CTA 1975, while the Revenue had assessed the goods under Chapter 37 of CTA 75 as photographic goods. The Tribunal referred to a previous decision in the appellants' own case, where Toyobo Printing Plates were classified under Heading 84.34, and Graphic Art Film under Chapter 37. Both parties agreed that this decision was pertinent to the current appeals.

Regarding the classification of Toyobo Printing Plates and lithographic coated plates, the Tribunal upheld the classification under Heading 84.34, as per the appellants' claim, over the Revenue's classification under Heading 37.01/08. The decision was based on the similarity in quality and character to Toyobo Printing Plates. However, for graphic art films, the classification under Heading 37.01/08 was maintained, despite arguments presented by the appellants based on a Supreme Court decision. The Tribunal emphasized the lack of evidence supporting a different classification for graphic art films, ultimately dismissing the appeals related to graphic art films.

Both parties reiterated their grounds during the proceedings, ensuring their rights were preserved for potential further appeals. Consequently, the Tribunal allowed the appeals concerning Toyobo Printing Plates and lithographic coated plates to be classified under Heading 84.34, while upholding the classification of graphic art films under Heading 37.01/08. The classification for additional duty was also upheld, as there were no challenges raised against it. The orders of the lower appellate authority were modified accordingly, with appeals for printing plates allowed and those for graphic art films dismissed.