TMI Blog1996 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of goods as per invoice and bill of entry clearly ascertain the classification under Heading 4911.91. General Rules of Interpretation also justify its inclusion under 4911.91. General Rules of Interpretation also justify its inclusion under 4911.91. Chapter Notes 4 and 5 do not exclude the goods from 4911.91. ORDER I therefore, order the subject goods to be classified under CTH No. 4911.91. I order that the goods be released after payment of 100% duty. No penal action is contemplated as there is no proof that the party had indulged in any act or omission that may render the goods liable for confiscation." 2. The facts of the case, in brief, as set out in the memo of appeal are that the appellant has a cement division in Jay Kay Puram in the State of Rajasthan; that for carrying out certain modification/improvement at the said cement plant the appellant desired to import technical know-how from the British Technical Consultants; that the appellant entered into an agreement for the supply of the technical design specification and drawings with M/s Blue Circle Industries Ltd.; that the engineers of the said foreign consultants visited the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order, the appellants have filed this appeal to the Tribunal. 3. Shri M.L. Lahoty, the learned Advocate appearing for the appellants submitted that the Bill of Lading indicated the description of the imported goods as the `technical design and drawings as per the invoice attached. The learned counsel submitted that this Tribunal in the case of Roto Ink (P) Ltd. reported in 1990 (47) ELT 398 had held that technical documents in loose leaf binders are technical manuals and brochures and not in the nature of Trade Catalogue classifiable under Heading 4901.99 of the Customs Tariff Act, 1975 and not under Heading 4911.99. The learned Counsel also referred to the decision of the Tribunal in the case of United Glass and Bottles Manufacturing Company Ltd. reported in 1990 (48) ELT 535 wherein the Tribunal had held that according to Webster s and other Dictionaries, the term plans includes drawings and there is no reason why the term should not be so construed as to correspond with the true meaning. Therefore, the term `plans in the Notification was held to mean `plans and drawings as expressed in the Tariff Entry. The learned Counsel submitted that Chapter Headings 49.01 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the form of signatures or separate sheets fall in Heading No. 49.11. Reiterating the findings of the learned Adjudicating Authority, the Id. SDR prayed that the appeal may be rejected. 5. Heard the submissions of both sides. There are two computing entires for classification of the product. The appellants have claimed the classification of the goods either under Chapter Heading 4901.99 or 4906.00 whereas the Department has held that the goods are classifiable under Chapter Heading 49.11. For the sake of proper appreciation, let us reproduce the relevant Chapter Headings : Heading No. Sub-heading No. Description of Article 49.01 - Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. 4901.10 In single sheets, whether or not folded - Other : 4901.91 Dictionaries and encyclopaedias, and serial instalments thereof 4901.99 Other 49.06 4906.00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lakshmi Cement case, the imported goods are technical designs, drawings which are printed and not in hand-written. 6. Before examining the case in the light of the Tariff Headings and Chapter Notes reproduced supra, let us examine what the ratio of the judgment of the Tribunal in the case of Roto Ink (P) Ltd. reported in 1990 (47) E.L.T. 398 is. Para 4 of this judgment is reproduced below : 4. We have carefully considered the submissions made by both the parties herein and have perused the records. Representative samples from the imported consignment was also produced before us which we have perused. We find that the Assistant Collector had found that Heading 49.01 was inapplicable only on the ground that the goods did not have the attributes of books. But he did say that goods are technical documents in loose leaf kept in binders and hence classifiable under Heading 49.11 CTA. However, Collector (Appeals) found that the goods are classifiable under Heading 49.11 not because they cannot be considered as books, but because their contents showed that they are in the nature of trade catalogue for the product imported. Therefore, it is important to go through the sample of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts thereof, and the form in which the goods imported in the context of a collaboration agreement, classification of the goods under Heading 4901.99 is in order. The appeal is, therefore, allowed." 7. We have carefully considered the submissions made by both sides and have perused the records. We find that the representative sample was shown to the Adjudicating Authority who after examining the sample observed that the sample consisted of folder (plastic) with steel clips holding loose sheets. There were written notes indicating an index. But there were no serial numbers of paging done. In general it was observed that the folder contains process control specification. We, therefore, observe that this distinguished the present case from the case of Roto Ink (P) Ltd. We also observe that in the case of Roto Ink (P) Ltd., the goods were described as technical documents whereas in the present case, the goods were not technical documents. We also observe that in Lakshmi Cement case, design and drawing have been imported; that in the case of Roto Ink, the Tribunal had to consider whether the imported goods were trade catalogues or not; that there was no dispute about classification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 49.01(C), it has been mentioned that On the other hand, such publications as scientific theses published by or for industrial firms and those publications merely describing trends or progress or activity in a particular branch of commerce or industry but not having direct or indirect publicity value may fall in this heading. Admittedly, the documents do not have direct or indirect publicity value, they are scientific theses published by or for industrial firms. From the discussion of the nature of the material above namely, the Tariff Entries, Chapter Notes, case-law and the goods actually found on examination first by the Appraisers and then subsequently by the Adjudicating Authority, we find that the goods imported are technical documents in loose leaf kept in folder consisting of specifications process control system designing and designing of latest of technique of process system prepared by foreign suppliers being supplied to the Indian firm with a view to carry out modifications, improvements and import of technical know-how. In this view of the matter, we hold that having regard to the nature of the goods and the contents thereof, the classification of the goods should ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
