1998 (8) TMI 256 - AT - Customs

Summary

Issues: Classification of imported goods under the Customs Tariff

Comprehensive Analysis:
1. Issue: Classification of goods imported - Photopolymer Plate Making System.
- The matter pertains to the classification of Photopolymer Plate Making System used for preparing printing plates by photographic principles. Initially classified under Heading No. 90.10 of the Customs Tariff, the importers later sought a refund, claiming the goods should be classified under Heading No. 84.42 or Heading No. 8443.60.

2. Issue: Hearing and decision process.
- The case was fixed for hearing, but no one appeared for the respondents. As the matter was old and there was no request for adjournment, the Tribunal proceeded to decide the case on merits after hearing the JDR for the appellants/Revenue.

3. Issue: Argument for classification under Heading No. 90.10.
- The JDR argued that the imported items worked on photographic principles and should be classified under Heading No. 90.10, which covers apparatus and equipment for photographic laboratories. He differentiated this classification from Heading No. 84.42, which pertains to machinery for making plates, emphasizing that the imported item was for printing plates using photographic principles.

4. Issue: Consideration of evidence and previous rulings.
- The Tribunal considered the explanation provided during the hearing that involved placing a photo negative on the plate for exposure, washing, drying, and subsequent printing. Reference was made to a previous case where a similar matter was discussed, leading to the conclusion that automatic plate processors working on photographic principles fall under sub-heading No. 9010.20 of the Customs Tariff.

5. Issue: Tribunal's decision.
- After reviewing the relevant tariff entries and the nature of the goods, the Tribunal disagreed with the Collector of Customs (Appeals) and concluded that the imported goods were correctly classifiable under Heading No. 90.10 and sub-heading No. 9010.20 of the Customs Tariff. Consequently, the appeal filed by the Revenue was allowed.

This detailed analysis of the judgment highlights the key issues involved in the classification of imported goods under the Customs Tariff, the arguments presented, the consideration of evidence and previous rulings, and the final decision reached by the Tribunal.