1990 (2) TMI 222 - AT - Central Excise

Summary

Issues: Classification of film under Central Excises and Salt Act, 1944

In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue revolved around the classification of a film titled "Samasyasuli" under the Central Excises and Salt Act, 1944. The Assistant Collector had classified the film under Item No. 37II(iii) of the Act, while the appellants claimed it should be classified under Item No. 37II(i). The appeal against this decision was dismissed by the Collector (Appeals), leading to the present appeal.

The tribunal examined the definitions of Item No. 37II(i) and (iii) which pertain to "News-reels and shorts exceeding 600 meters" and "Advertisement shorts and films not otherwise specified" respectively. The central issue was the classification of the film "Samasyasuli" based on these definitions.

The Certificate issued by the Central Board of Film Censors described the film as a documentary in 35 mm format with a length of 603.90 meters. However, the tribunal noted that the film was also available in 16 mm format, which would result in a shorter length due to the difference in gauges. The tribunal referenced a note in the Central Excise Tariff for 1982-83, indicating the conversion ratio between 35 mm and 16 mm films.

The appellants provided various documents to support their claim, including a proforma invoice detailing the length of the film in 16 mm format. The tribunal observed that the lower authorities had questioned the classification without fully considering the evidence presented by the appellants.

After reviewing the material on record and the arguments presented, the tribunal concluded that the film should be classified under Item No. 37II(i) of the Central Excises and Salt Act. They criticized the lower authorities for their lack of proper consideration and set aside their decision, granting relief to the appellants.