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TMI Blog1991 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... ed duty under Heading 84.51/55(1) CTA and under 33(D) CET. The appellant had claimed the assessment before the Assistant Collector under Heading 84.32 with additional duty under Tariff Item 68. The appellant had claimed assessment under this Heading on the basis of appellate decision in C3/514/83 dated 26th March, 1983 passed by the Collector (Appeals) and subsequent assessment of the identical consignments. A notice dated 25th October, 1983 was issued to the appellants to explain their case intimating that the proposal of the Revenue for assessing the stapler type HD-3R under Heading 84.51/55(1) with additional duty under Item 33(D) CET. In their reply dated 2nd November, 1983 the importers stated that they want a speaking order. In the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as sample inspected, it could not be treated as a machine for making cartons to give the benefit of re-assessment and had held that the classification as office machine, as assessed by the Assistant Collector, was correct and had upheld its findings and had rejected the appellants claim for re-assessment. Being aggrieved from the aforesaid order, the appellant has come in appeal before the Tribunal. 3. Shri K.L. Jain, Partner of the appellant firm, has appeared. He has reiterated the facts. He pleaded that the Revenue had assessed the same under Heading 84.51/55(1) CTA whereas the appellant has claimed the assessment under Heading 84.32. Shri K.L. Jain referred to Smt. Varalaxmi Rajamanickam s Order-in-Appeal No. C-III/514/83 dated 26th M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hal pleaded that there is no infirmity in the order passed by the Collector of Customs (Appeals), and as such, the appeal should be dismissed. 5. Shri Jain, in reply, stated that the learned JDR has not advanced any argument for designing. He has again pleaded for the acceptance of the appeal. 6. We have heard both the sides and have gone through the facts circumstances of the case. For the proper appreciation of the correct position, the description of type HD-3R, as given in the catalogue, is reproduced below :- HD-3R : A new desk type stapler. One-touch open system is used for easy loading of staple. Staple Used : MAX No. 3(24/6) Stapling Capacity : 30 sheets of good quality paper possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. In addition to 30 sheets, the quality of the paper has to be good quality paper. The authorised representative of the appellant firm, Shri K.L. Jain, had laid greater emphasis on the earlier order passed by the Collector of Appeals dated 26th March, 1983 where she had observed that goods imported fall under Heading 84.32. It is a settled law that the principles of res judicata do not apply to adjudication or assessment proceedings before the Revenue authorities. Hon ble Mysore High Court in the case of West Coast Paper Mills v. Superintendent, C.E. reported in 1972 Taxation Laws Report 2631 had held as under :- It is true that a prior decision concerning the classification of goods for purposes of taxation under the Act does not bind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of fact or law in a proceeding for assessment in one year binding in another year. The assessment and the facts found are conclusive only in the year of assessment : the findings on questions of fact may be good and cogent evidence in subsequent years, when the same question falls to be determined in another year, but they are not binding and conclusive. The findings recorded by the High Court that in the year 1951-52 there was no association of persons constituted by Meyyappa (I) and Chettiappa for earning income from M.M. Ipoh properties will not in the present case have any effect on the finding of the Tribunal that in the year 1952-53 and the subsequent years such an association existed. It must again be remembered that the associati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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