9911796707
TMI Blog1987 (3) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 1980. The imported goods were assessed to duty under Heading 90.08(2) of the Customs Tariff Act, 1975 and countervailing duty was levied under Tariff Item 68 of the Central Excise Tariff. A notice under Section 28(1) of the Customs Act, 1962 was issued for the short levy of the countervailing duty on the ground that C.V. duty was leviable under Tariff Item 37C of the CET, at the rate of 20%. Vide notice dated 26th August, 1980 the Assistant Collector of Customs, Madras demanded Rs. 50,502.98 due to the short levy of duty. The demand was confirmed by an order dated 17th June, 1981. Being aggrieved from the aforesaid order the appellant had filed an appeal to the Collector of Customs (Appeals) Madras. It was contended before the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raphic cameras under 37C CET. He has referred to the Scheme of Central Excise duty on photographic and cinematographic goods. He has stated that Tariff Item 37CC was introduced in 1982. He has laid special emphasis on the Budget speech of the Hon ble the then Finance Minister which appears in 1982 (Vol. 9) E.L.T. A-19 (Para 112) where the Hon ble Finance Minister had stated as follows :- 112. In the recent past, certain expensive electronic goods favoured by the affluent are being produced in increasing quantities. These are now subjected to a very low incidence of duty at 8 per cent ad valorem under Item 68 of the Central Excise Tariff. I now propose to carve out new entries in the Excise Tariff, and subject video cassette recorders and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f BTN page 1547 and its explanatory notes. He has pleaded that since the photographic principle is involved the lower authorities had correctly levied the CV duty under Tariff Item 37C of the Central Excise Tariff. He has pleaded for the dismissal of the appeal. 5. We have heard both the sides and have gone through the facts and circumstances of the case. Tariff Item 37C of the Central Excise Tariff is reproduced below :- 37C PHOTOGRAPHIC APPARATUS AND GOODS, THE FOLLOWING NAMELY (1) Photographic cameras 20 percent ad valorem . (2) Sensitised papers (including Diazotype papers) and sensitised paper boards. The duty for the time leviable on the base paper or paper board as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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