TMI Blog1995 (1) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms notification 158/89 does not flow from the expressions used in the above mentioned notification which merely mentions `plans, drawings and designs . The reference to Tariff heading being chapters 49 and 99. In actual practice, drawings/designs are handled only in blue prints (i.e. ammonia prints) form and transparencies are generally retained by the draftsman or his institution for taking more copies for correction/amendments. The decision of the lower authority rejecting the benefit of Customs notification 158/89 is therefore not correct as the said notification does not stipulate that the duty concession is available only for transparencies. Order I have gone through the case records and have carefully considered the appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate with Shri T. Vinod, Advocate appeared for the respondents. They submitted that the goods in question, were drawings; that serial No. 21 of the Notification No. 158/89-Cus. covers drawings and designs; that there is no indication that these items cover only original drawings and designs. The learned Counsel submitted that drawings and designs can be in any form. It can be original or its reproduction; that drawings on a sensitised paper imported herein are correctly assessable at nil rate of duty under Notification No. 158/89-Cus. It was also submitted by the respondents that in actual practice, drawings and designs are handled only in blue prints (ammonia prints) form and transparencies are generally retained by the draftsman of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roductions on sensitised paper. The admitted position in the instant case is that the imported goods are photographic reproduction on sensitised paper. Tariff entry is normally based on commercial understanding of the goods and has to be interpretated on the basis of common/trade parlance of the goods. On reading the specific tariff heading in this context, we find that there are two goods one is known as plans and drawings which should be in original drawn by hand and the second item is known as photographic reproduction on sensitised paper. These two items are so known in the market and by the people who deal in them. Now examining the exemption Notification No. 158/89-Cus., we find that exemption has been given only to drawings and desig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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