1984 (11) TMI 204 - AT - Central Excise

Summary

Issues: Classification of imported goods under Indian Customs Tariff Act, 1975 - Whether the goods imported by M/s. Law Publishers, Allahabad should be classified under Heading 32.04/12 or 32.13.

In this judgment, the Appellate Tribunal CEGAT, New Delhi dealt with a Revision Application that was treated as an appeal against the order-in-appeal passed by the Appellate Collector of Customs, Bombay. The case revolved around the classification of 17 Cartons of Thermographic Printing Powder imported by M/s. Law Publishers, Allahabad. The importers sought clearance under Heading 32.13 of the Indian Customs Tariff Act, while the department assessed the goods under Heading 32.04/12 with additional duties. The Assistant Collector initially ruled against the importers, but the Appellate Collector overturned the decision, stating that the powder's principal function was to provide an embossing effect rather than color. The judges analyzed the competing entries of Heading 32.04/12 and 32.13, emphasizing that ink falls under Heading 32.13, while 32.04/12 covers color matter. The department argued that the powder did not qualify as ink due to the lack of a base or vehicle, and the process did not resemble traditional printing. However, the respondents contended that the goods should be classified as 'other ink' under Heading 32.13, citing Interpretation Rules and a Printing Ink Manual description of Thermographic Printing. The judges considered the printing process, noting that thermography involves fusing resinous compound powder onto a tacky image to create an embossing effect, which is a form of printing. They concluded that while the powder may not be conventional printing ink, it is akin to printing ink and falls under Heading 32.13, which includes 'other inks.' The tribunal upheld the decision of the Appellate Collector, rejecting the department's classification and affirming the classification under Heading 32.13 for the imported goods.