9911796707
TMI Blog1999 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... drawings are ammonia prints. A show cause notice was issued that the goods cannot be classified under Tariff Heading 49.06 as claimed by the respondents. On adjudication, the Asstt. Collector held that the transparency has been drawn through a mechanical process and not by hand. Therefore, the transparancy will not fall under Tariff Heading 49.06. It will fall under Tariff Heading 49.11. As regards ammonia prints, the adjudicating authority held that ammonia prints are not photographic prints which alone are covered by Tariff Heading 49.06. Therefore, the classification of all the goods was made by the Asstt. Collector in the order-in-original under Tariff Heading 49.11. 2. On appeal the respondents herein pleaded as they had pleaded befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deserves to be allowed. In any case, he submits, that the appellate authority has not given any finding on the question whether the transparency is drawn by hand or through mechanical process, the matter at best can go back for re-adjudication by the lower appellate authority. 4. Opposing the contentions, ld. Advocate/ Shri V. Lakshmikumaran for the respondents submits that the Asstt. Collector no doubt gave two findings on the two types of goods, namely, transparency and prints imported by the respondents. He also admits that the lower appellate authority has given its findings only with regard to the ammonia prints holding that they are photographic prints and the said lower appellate authority has not given any finding with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining accurate representations of objects by means of the chemical action of light or other kinds of radiant energy on specially treated surfaces. 6. After having heard both sides and even after considering the judgments of the Tribunal in the case of Tractors and Farms Equipment Ltd. [1993 (68) E.L.T. 234] we are clearly of the view that the expression photographic or photography would include the process of obtaining accurate representation of objects by means of chemical action of light or other kinds of radiant energy on specially treated surfaces as has been defined in Webster s Dictionary. We therefore, hold that ammonia prints are photographic prints referred to in Tariff Heading 49.06 of the Customs Tariff. We however, find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
