9911796707
TMI Blog1988 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ends that the classification falls under Heading 90.10 ibid. A Bench of this Tribunal in its judgment in the case of United Offset Process Pvt. Ltd. [1985 (19) E.L.T. 242 Tribunal] had held that the colour scanner falls under Tariff Heading 90.10. Normal Bench dealing with the appeal of the appellants had some reservations in following the aforesaid judgment of the Tribunal. Hence the appeal referred to the Larger Bench. 2. Another point involved in this present appeal is about the valuation of the goods in terms of Section 14 of the Customs Act. 3. The Larger Bench heard the matter at length on 28th 29th September, 1987 and reserved their judgment. While the Bench was deliberating upon the judgment to be recorded, the learned represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o exemption Notification No. 23-Customs, dated 25.1.69 which laid down a concessional rate of duty for standard precision process camera for preparing process and photo litho blocks . The successor notifiction giving the similar exemption is Notification No. 112-Customs, dated 1.7.1977. 4. The learned representative of the department requested in the aforesaid misc. application that this judgment of the Bombay High Court, which had come to his knowledge after the Larger Bench had concluded the hearing on 29th September, 1987, should be taken into consideration before deciding the matter. Accordingly, a copy of the application together with a copy of the High Court judgment and other enclosures were served on the appellants and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only judgment on the point; there is no contrary judgment of any other High Court or the Supreme Court. In such circumstances, it has been the practice of this Tribunal to respectfully follow the High Court judgment regardless of our own views and reservations in the matter. In keeping with this practice, we order that the benefit of concessional rate of duty laid down in the exemption Notification No. 112-Customs, dated 1.7.77 should be extended to the appellants. 7. As regards valuation, we find that the Acknowledgment of Order, a copy of which is placed on page 20 of the paper book, stated as under:- TOTAL PRICE C.I.F. BANGALORE .... 62,000 Installation; The above price includes the free services of an engineer for one week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Assistant Collector. This should be done within three months from the date of receipt of this order. If the appellants can show that it was open to a customer to purchase the machine without the service at a lower price, the said lower price of the machine should be taken as the basis of assessment. If, however, the position emerges that there was no option available to the customer and even if he did not want the service he had yet to pay the full composite price inclusive of the service element, the said composite price should form the basis of assessment. This would be justified for the simple reason that the machine was not ordinarily sold or offered for sale in the course of international trade for delivery at the time and pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
