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TMI Blog1983 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-1980 I.M. No. 2083/80 imported dubbing theatre equipment viz. Recorder, reproducer, Magna Techn. E.L. Console Console, Revertible Prism Projector and Audio mixing console . The Appellants before the Collector of Customs, Madras claimed concession in terms of Notification No. 50-Cus., dated 1-3-1978, claiming that the goods imported are interconnected to be used for dubbing in the sound recording studio with perfect synchronisation of the sound with the visual film. The Collector negated this claim and ordered classification of the goods by his order, dated 31-10-1980 on merits. 2. In appeal, the Central Board of Excise Customs by its order, dated 25-7-1981, passed by Sh. J. Datta, Member held that the articles could not be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the articles consisted of only one unit and are classifiable under Chapter 90 of the First Schedule to the Customs Tariff Act, 1975. He also referred to definition of Cinematograph Films in Section 2(d) of the Copy Right Act. He also invited our attention to latter orders passed by the Appellate Collector of Customs, Madras in the cases of M/s. Sugathas Dubbing Preview Theatre Private Limited, Madras (Order-in-appeal No. C.3/1077/82, dated 18-9-1982) and M/s. Suresh Productions, Madras (Order No. C.3/2661/ 1981, dated 8-12-1982), wherein dubbing theatres for the purpose of the Notification were held to be Cinematograph Laboratories and benefit of the Notification was given to the parties in appeal. He submitted that there was no grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Collector of Customs, Madras (Mrs. Varalakshmi Rajamanickam) made a detailed study with respect to dubbing equipment and similar articles. She also obtained opinion of the Films Institute of India. After setting out the detailed reasons, she held: From the same study made as to what a cinematographic laboratory is, the Film Institute have opined that the term Cinematographic Laboratory is generally meant as processing laboratory where developing printing etc., are done. The big producers who can invest large amounts of money have a complete processing laboratory including a dubbing theatre and the other producers who cannot invest so much money, have processing facility excluding dubbing theatre; such producers go to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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