1989 (7) TMI 198 - AT - Customs

Summary

Issues: Classification of imported product under Customs Tariff Act, 1975

Issue 1: Classification of the imported product
The appellants sought classification of the imported product, an Automatic Plate Processor Model MT-A2, under Entry Item No. 84.34 instead of Entry Item No. 90.10 of the Customs Tariff Act, 1975. They argued that the product is not a photographic item and does not involve the principle of photography, but rather polymer chemistry. The lower authorities had classified it under Entry Item No. 90.10, considering the principle of photography employed in the apparatus.

Analysis:
The appellants contended that the imported product should be classified under Item 84.34, emphasizing the use of polymer chemistry rather than photography. They presented invoices, catalogues, and definitions from "The Condensed Chemical Dictionary" to support their argument. However, the Departmental Representative maintained that the principle of photography is indeed involved in the apparatus. The Tribunal carefully examined the contentions and upheld the classification done by the lower authorities, finding no error in their decision.

Issue 2: Interpretation of Customs Tariff Entries
The Tribunal reviewed the entries in Item 84.34 and Item 90.10 of the Customs Tariff Act, 1975 to determine the appropriate classification for the imported product. Item 84.34 pertains to machinery, apparatus, and accessories for type-founding or type-setting, while Item 90.10 covers apparatus for automatically developing photographic film or paper.

Analysis:
The Tribunal analyzed the definitions and characteristics of photochemistry, photographic chemistry, and photopolymer from "The Condensed Chemical Dictionary" to understand the technical aspects of the imported product. It considered the specifications of the Automatic Plate Processor and the processes involved, such as using ultraviolet rays and chemically treated plastic plates. The Tribunal concluded that the product's utilization of photochemistry and polymer chemistry aligned with the classification under Item 90.10 for photographic items, leading to the dismissal of the appeal.

Conclusion:
The Tribunal upheld the classification of the imported Automatic Plate Processor under Entry Item No. 90.10 of the Customs Tariff Act, 1975, based on the involvement of photochemistry and polymer chemistry in the apparatus. The appeal was dismissed, affirming the decision of the lower authorities regarding the classification of the product.