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Issues:
1. Interpretation of Customs Notification No. 158/89 regarding exemption for drawings and designs. 2. Classification of goods as photographic reproductions on sensitized paper under Tariff Item 4906.00. Analysis: 1. The appeal challenged the order of the Collector (Appeals) which granted the benefit of Customs Notification 158/89 to technical drawings imported by the respondents. The Collector (Appeals) had interpreted the notification broadly to include all forms of drawings, while the appellant argued that the goods were photographic reproductions on sensitized paper and not covered by the notification. The Tribunal analyzed the wording of the notification, emphasizing the mention of "plans, drawings, and designs" without specifying the form. Ultimately, the Tribunal held that the exemption under the notification applied only to drawings and designs, distinct from photographic reproductions, leading to the allowance of the appeal. 2. The dispute centered around the classification of the imported goods described as technical drawings under Tariff Item 4906.00. The respondents claimed the benefit of Customs Notification 158/89 for drawings, while the appellant contended that the goods were photographic reproductions on sensitized paper, not qualifying for the exemption. The Tribunal examined the specific tariff heading which differentiated between original drawings by hand and photographic reproductions on sensitized paper. By applying the commercial understanding and trade parlance of the goods, the Tribunal concluded that the imported goods fell under photographic reproductions category, distinct from drawings covered by the notification. Consequently, the Tribunal set aside the order granting the benefit of the notification and allowed the appeal filed by the Collector, Customs. This detailed analysis of the legal judgment highlights the essence of the issues involved, the arguments presented by both parties, and the Tribunal's reasoning leading to the final decision.
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