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TMI Blog2001 (3) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in. He has noted that the item is not an automatic film processor for use in printing industry. He has held that although it is assessable under heading 90.10 but will not be eligible for the concessional assessment in terms of Notification 81/94 as an automatic film processor for use in printing industry. The Commissioner reversed this finding on the reasoning that although the foreign supplier has described the equipment as Printers, in fact this is a short form of description given by supplier of the item called Automatic Film Processor for Cinematographic Film Printer . He has noted that these type of equipments are developed, manufactured and marketed by several other countries such as USA, UK, Germany, France and Japan, and such manufacturers describe the equipments in their own way as there is no international standard names available to them. He has noted that the heading 9010.20 of the Customs Tariff covers all the apparatus and equipments for photography (including cinematography laboratories) other than those covered by other headings in the tariff. He has noted that since the classification has been accepted under this heading, therefore it is also eligible for conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processing machines using various chemicals. Stages involved in Processing/Developing in a Processor :- Standard processing machine is a continuous processing equipment which consists of a film feeding facility, Number of tanks containing various processing solution like Prebath, developer, wash, bleach, fix, wash, final wash and dry. The Printed reels containing the latent image is passed through the machine and the permanent image emerges after interaction with the above mentioned chemicals at various stages involved in processing. The film is finally washed and dried. The end-product after processing is ready for viewing The Printer is a device by which the image is transferred from the negative film onto the positive film in the latent image film. The Processor is a device which develops the latent image into a permanent and visible image by using various chemical solutions, wash water etc. Printer is different from the processor. Printer is a dark room operating machine and a processor is a daylight processing machine. Printer is highly sophisticated electronic equipment whereas the processor is a basically a mechanical machine using chemicals for developing in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 670] has clearly held that the term printing industry has to be understood as understood in the commercial trade parlance. In that case, the concessional rate of duty was for rubber blankets for use in printing industry. A Textile manufacturer had imported the same and claimed the benefit and the Tribunal negatived the claim on the ground that Textile industry is not a printing industry. He points out that the claim of the assessee on the basis of the judgment cited by the Commissioner is misleading and not correct, as that case pertained to Anand Bazaar Patrika v. C.C.E. who were none other than in the trade of printing industry . The situation was reversed in that case inasmuch as that the benefit had been denied to a person in printing industry on the ground that the equipment is a photographic item. The Tribunal held that appellants being in printing industry and there was no dispute with regard to the item being automatic film processor used in the printing industry, therefore the benefit is required to be extended. In the present case, the item is also not an automatic film processor as pointed out in the literature as there is a difference between film processor use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . as appellant was using it in their printing industry. He submits that the activity of printing done by the appellants with regard to cinematographic film should also be considered as an activity of printing industry even if they are in cinematography industry. As the process of automatic film processor is that of printer and since importer did the job of producing positive film or negative film, therefore the process is to be taken as a process in printing industry and the benefit should be extended. 6. Ld. D.R. countering the argument, pointed out that in the case of Andhra Patrika citation referred to by the Consultant, the Tribunal had clearly noted that the appellant therein was using it in their printing industry and therefore, the exemption was extended. While in the present case, the appellant is not using in their printing industry, therefore it cannot be considered as falling under printing industry as admittedly they are under a different industry, i.e. Cinematography industry. The test of commercial understanding of a printing industry has already been laid down in the citation referred to by him, i.e. C.C.E. v. Garden Silk Mills (P) Ltd. (supra). He prayed for allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 11/77-Cus. was denied to a person importing automatic film processor for using in their printing industry. There was dispute on the importer being a printing industry and about the item exclusively used in the printing industry, therefore the denial of benefit of Notification was not approved. Like-wise, in Kerala State Film Development Corporation, the Tribunal in its very short order followed the judgment rendered in Prasad Production Pvt. Ltd. case. That order is not before us and the activity of the appellants therein has not clearly been brought out in the judgment. In any case the Larger Bench in the case of Light Publications Ltd. v. C.C. (supra) has clearly held that end-use-consideration and trade parlance test is not a decisive factor and hence the classification of the imported printing plates, Master Micro was held to be under heading 90.10 as against the claimed heading 84.34. Therefore, in terms of this Larger Bench judgment, the judgment of Kerala State Film Development Corporation will not be a good law. It is also not shown by the respondents that the automatic film processor for use in the printing industry is the same as the one imported by them. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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