1997 (8) TMI 153 - AT - Customs

Summary

Issues:
Interpretation of Notification No. 93/86-Cus. and its amendment under Notification No. 115/90-Cus. regarding concessional rate of Customs duty for Four Track Duplicating Recorders.

Detailed Analysis:

1. Interpretation of Notification No. 93/86-Cus.:
The appeal concerns the interpretation of Notification No. 93/86-Cus. and its amendment under Notification No. 115/90-Cus. The goods in question are Four Track Duplicating Recorders. The dispute arose when the respondents filed a refund claim under the belief that they were eligible for a concessional rate of Customs duty under the said notifications. The Assistant Collector of Customs rejected the claim, stating that the exemption only applied to cinematographic sound recorders and sound reproducers. However, the Collector of Customs (Appeals) disagreed, emphasizing that the concessional rate of duty should apply separately to cinematographic projectors, sound recorders, and sound reproducers.

2. Exemption Notification Criteria:
The Notification provided a concessional rate of duty for cinematographic projectors, sound recorders, or a combination of both falling under specific heading numbers. It was clarified that sound recorders, when imported independently, should not be denied the exemption under the notification. The Tribunal analyzed the relevant tariff entries and notifications applicable during the relevant period and found no fault in the interpretation adopted by the Collector of Customs (Appeals).

3. Effect of Amendment under Notification No. 115/90-Cus.:
The respondents argued in their cross-objections that the amendment under Notification No. 115/90-Cus. altered the description to include only cinematographic projectors falling under a specific heading. Before this change, goods falling under different headings were covered by the exemption under Notification No. 93/86-Cus. The Tribunal examined the changes brought about by the amendment and affirmed the correctness of the Collector of Customs (Appeals) decision.

4. Procedural Aspect - Opportunity for Hearing:
The Revenue contended that they were not given an opportunity to present their case before the Collector of Customs (Appeals). However, the Tribunal found that the Collector of Customs (Appeals) had taken the correct view on the merits of the case. Since there was no evidence of the Revenue requesting a hearing before the Collector of Customs (Appeals), the Tribunal concluded that there was no basis to interfere with the Collector's decision.

5. Final Decision:
After considering all relevant aspects, the Tribunal rejected the appeal filed by the Revenue, upholding the decision of the Collector of Customs (Appeals). The cross-objections filed by the respondents were also disposed of in line with the decision on the main appeal.