TMI Blog1997 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... of by this common order. 2. We have heard Shri R. Subramanian, Consultant who appeared for both the appellants and Shri S.N. Ojha, JDR for the respondent. 3. Shri R. Subramanian, ld. Consultant agreed that the goods imported which had been described in the Bill of Entries as Chromograph DC-380 Colour Scanner with exposing unit ER and Standard Accessories was a machine for uses ancillary to printing. It was correctly classifiable both for Customs and Central Excise purposes under Chapter Heading No. 84.43. They had filed a Miscellaneous Application pleading that the goods imported were correctly classifiable u/s.h. No. 8443.60 for Customs purposes and under Chapter sub-heading No. 8443.00 for Central Excise purpose. It was his submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed as chromograph DC-380 colour scanner with exposing unit ER and standard accessories. The appellants had submitted before the adjudicating authority that they agreed, in view of the decision of the Bombay High Court in the case of Metal Box Pvt. Ltd. v. U.O.I. in Writ Petition No. 439 of 1981 judgment (Single Judge) delivered on 31-7-1987 and the Tribunal s Larger Bench decision in the case of Scan Electronics v. C.C., Bombay - 1988 (35) E.L.T. 690 (Tribunal) = 1988 (16) ECR 300 (Tribunal) that the goods imported by them were correctly classifiable u/h No. 90.09 of the Customs Tariff. 6. Learned Consultant had argued that the goods imported were the machines for uses ancillary to printing. We consider that the goods imported could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing required for printing industry. The goods imported are in no way connected to the printing mechanism and were not used along with the printing machine for the purpose of classification under Heading No. 8443.60 of the Customs Tariff. In fact in the appeals the main dispute was only about the leviability of the countervailing duty. We consider that for countervailing duty purpose also the goods in question were correctly classifiable u/s.h. 9006.00. We have also gone into the uses of the goods imported and their relationship with the printing activity. We consider that the goods imported were not machines ancillary to printing. Under sub-heading 9006.00, the following goods are covered : Photographic (other than cinematographic cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as reported in 1988 (35) E.L.T. 690 (Tribunal) = 1988 (16) ECR 300 (Tribunal) where it had been held that the colour scanners were correctly classifiable under sub-heading No. 9006.00 of the Central Excise Tariff. He had also discussed the contention of the appellants that colour scanners were not photographic cameras. He had referred to the Explanatory Notes under HSN and had held that the colour scanners were covered under the description of the photographic cameras. We have already referred to the various sub- headings. Under Heading 90.06 of the Customs Tariff, we find that entry in regard to photographic cameras was wide to cover the cameras of a kind used for preparing printing plates. 9. Under Notification No. 71/86-C.E., dated 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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