1998 (4) TMI 282

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..... d, none appeared on behalf of the respondents, M/s. Versa Publications Ltd. in spite of notice. Therefore, the appeal is being taken up for final disposal in the absence of the respondents. 2. The Revenue filed this appeal against the Order-in-Appeal dated 24-9-1985 passed by the Collector of Customs (Appeals), Bombay and in the impugned order, the Collector of Customs held that the Plate Proces .....

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..... d submits that in this case the Tribunal had held that Automatic Plate Processor is classifiable under Heading No. 9010.20 of the Customs Tariff. 4. We have heard Shri R.S. Sangia, JDR and considered the submissions and perused the appeal papers. 5. In this case the respondents made import of Automatic Plate Processor. The adjudicating authority had held that the Automatic Plate Processor is c .....

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..... rdingly the appeal filed by the Revenue in Appeal No. 1632/85-B2 is allowed, and the appeals filed by M/s. Thomson Press are rejected. 7. We find that the issue is covered by the decision of the Tribunal. Respectively, following the ratio of the decision of the Tribunal, the impugned order is set aside and the appeal filed by the Revenue is allowed. Ordered accordingly. - - TaxTMI - TMITax .....

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