1990 (9) TMI 213 - AT - Customs

Summary

Issues:
1. Classification of imported items under the Customs Tariff Act.
2. Entitlement of the Assistant Collector to raise additional grounds in an appeal.
3. Classification of photopolymer plates under the Customs Tariff Act.

Detailed Analysis:

Issue 1: The case involved the classification of imported items under the Customs Tariff Act. The respondents imported automatic plate processors and photopolymer plates. Initially, the items were classified under Heading 90.10 C.T.A. and 37.01/08 (1) by the Assistant Collector. However, the Collector (Appeals) reclassified the items under T.I. 84.34 C.T.A. 1968. The main contention was whether the photopolymer plates, sensitive to ultraviolet rays, should be classified under Chapter 37, covering photographic goods. The Tribunal held that the plates, although not light-sensitive, could still be classified under Chapter 37 due to their sensitivity to ultraviolet rays.

Issue 2: The question arose regarding the Assistant Collector's entitlement to raise additional grounds in an appeal when the Collector had accepted the classification of certain items at the appeal stage. The Tribunal held that the Assistant Collector cannot raise additional grounds that were given up by the Collector during the appeal process. Citing precedent, the Tribunal emphasized that the grounds of appeal should be confined to those authorized by the Collector, as per Sec. 129(A)(2).

Issue 3: The classification of photopolymer plates under the Customs Tariff Act was a significant aspect of the case. The Tribunal considered a previous judgment where it was held that terms like "photographic plates and films" should be construed in their popular sense. In this case, the photopolymer plates, although based on a photographic principle, were specially designed for exclusive use in the printing industry. The Tribunal agreed with the Collector's classification under Heading 84.34, emphasizing that the plates were not kept in dark rooms but used in daylight, making them suitable for printing purposes. As a result, the appeal was dismissed for lacking merit.

In conclusion, the Tribunal upheld the classification of the photopolymer plates under Heading 37 of the Customs Tariff Act and rejected the Assistant Collector's attempt to raise additional grounds in the appeal. The judgment emphasized the importance of adhering to authorized grounds of appeal and interpreting terms in their popular sense for accurate classification under the Customs Tariff Act.