2015 (3) TMI 198

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..... that these goods are used as X-ray plates as evident from the literature of the CDM 4.0 General Plate and General Cassettee. On a query from the Bench, the learned Authorised Representative submits that the supplier also classified the imported goods under Chapter 37 of the CETA, 1985. In view of that the applicant failed to make a out a strong prima facie case for waiver of the entire amount of d .....

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..... 8,36,134/- along with interest. 2. After hearing both sides and on perusal of the records, we find that CTH Heading No.3701 covers Photographic plates and film in the flat, sensitized, unexpressed, of any material other than paper, paperboard or textiles, instant print-film in the flat sensitized, unexpected, whether or not in packs. Sub-heading No.3701.10 covers X-ray plates. On the other han .....

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..... ier machines they were taking only one copy by using one X-ray plate. But, now they are taking multiple copies by the imported goods. This plate is being used repeatedly. 4. We find that there is dispute in the facts of the classification of the goods. Prima facie , we find that these goods are used as X-ray plates as evident from the literature of the CDM 4.0 General Plate and General Cassette .....

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