1990 (9) TMI 213

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..... T.A. and 37.01/08 (1) respectively. The respondents filed an appeal to the Collector (Appeals). The Collector (Appeals) allowed the appeal classifying the items under T.I. 84.34 C.T.A. 1968. 3. The Collector, by his order of February, 1983, filed an appeal against the order of the Collector classifying the photopolymer plates under Heading 84.34. In his appeal, he stated that the decision of the Appellate Collector of Customs in regard to the first item for re-assessment under Heading 84.34 C.T.A. (with additional duty under Item 68 C.E.T), is acceptable. The same is being implemented. 4. The main ground in the appeal is that Chapter 37 covers photographic and the cinematographic goods. The Explanatory Note under this Chapter is as unde .....

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..... respect of the other two items having accepted the same at the Collector s level. He submitted that the appeal should be confined only to the ground on which the Collector has filed the appeal. In support of his contention, he relied upon the order of this Tribunal in Collector of Central Excise v. Oswal Vanaspati Allied Industries (1989 (42) E.L.T. 3 (Tribunal) wherein it was held that - The ground of appeal should be confined only to the ground which was authorised by the Collector. 7. Shri Chakraborty, appearing on behalf of the appellants, contended that under Sec. 129(A)(2), an appeal is filed. Therefore, it is open to the Department to raise the additional grounds and seek larger relief. As regards classification of the phot .....

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..... lms. Competing entry falling for consideration is 84.34 where the goods are printing plates. In the context of this entry, use of the goods becomes relevant. The goods cannot also be denied classification as printing plates merely on the ground that photographic principle is involved in its use or scientifically and technically it may be photographic plates. 10. The Collector, in the order, observed that the photopolymer plate is found to be especially developed plastic plate, made of artificial plastic, especially designed for exclusive use in the printing industry and that this plate is not kept in a dark room nor is it in the light-proof covers, but they are kept in the open day-light. In other words, the photopolymer plates are use .....

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