TMI Blog1998 (1) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Appeals), Bangalore, confirmed the order passed by the Asstt. Collector of Customs, Air Cargo Complex, Bangalore. The benefit of exemption Notification No. 93/86-Cus. was also denied on the ground that the lenses falling under Heading No. 90.02 did not figure in the table annexed to that notification. 2. The matter was posted for hearing on 25-11-1997. Shri T. Vishwanathan, advocate, appearing for the appellants submitted that the lenses imported were in the nature of additional lenses; they were not objective lenses and were parts for the projectors. He pleaded that only those lenses which are placed nearest to the object to be projected, were considered as objective lenses. Reference was made to the product catalogue and the description of cine projector in Volume 1 of the publication, How Things Work of Universal Encyclopedia of Machines. 3. In reply, Shri S.N. Ojha, JDR, submitted that the lenses imported were to be placed nearest to the film whose images were to be projected on the screen. The projection lenses imported were the objective lenses for the purposes of sub-heading No. 9002.11 of the Customs Tariff. As the lenses were specifically covered by Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n enlarged real image of the picture in the film, suitably illuminated, so that it can be viewed by a larger audiance. In it the rays from a source of light pass through the film image and the images are projected by the lens on to a screen. In the act of projection, there is a light source, a picture film (the item to be projected) and a projection lens placed in the object plane for projecting the image on to the screen. Projection lens refer to the lens for projecting the image on to the screen. The item to be projected is placed in the object plane. The light source shines through the film to the lens which projects an enlarged image of the item on to the screen. 6. In the product catalogue, the 35mm Projection Lenses - Super Prominar - had been described as under : World-famous lenses enjoying a high reputation among movie theatre owners and technicians. Focal lengths range from 2" to 4" as follows. 2" and 2.25" lenses are 6-element 4-group lenses and 2.5" to 4" are 5-element 4-group lenses. The diameter of the barrel is 70.6 mm for 2-3/4" holder (71.9 mm optionally for 72 mm holder). Beautiful gold-finish lens hood." The lenses were in the permanent mounting. They we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p of lenses in a single mounting. The appellants had explained in their technical write up that in the goods imported there is an array of 6 or 5 single or grouped lenses mounted in a single barrel at a predetermined distance from each other. It has been added that the light coming from the film enters from the narrow end and is made to magnify and diverge so that the enlarged picture is produced on to the screen at a far off distance. 9. The projection lenses imported were for the projectors and were to be placed in the close vicinity of the film. The learned advocate had referred to the publication How Things Work - Universal Encyclopedia of Machines, Volume 1, in which the Cine Projector had been described at page 170. In the Schematic Diagram the place of lens has been shown as under : It is clear from this diagram that the lens is facing the film opposite to the film gate giving an image of the film. It is clearly an objective lens for the purpose of sub-heading No. 9002.11 which covered the objective lenses for cameras, projectors or photographic enlargers or reducers. The argument that there is No objective lens in a projector is negative by the clear description in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, appliances, instruments or apparatus of Chapter 90 were classifiable with those machines, appliances etc. This general rule was not applicable when any goods were specifically described in a specific tariff heading. By way of example, it has been explained that the optical elements of Heading 90.01 or 90.02 remained in the headings cited regardless of the instruments or apparatus to which they are to be fitted. 12. The appellants had claimed the benefit of exemption Notification No. 93/86-Cus., dated 17-2-1986 (as amended). Under that Notification cinematographic projectors falling under Heading No. 90.07 were eligible for the concessional rate of duty. Parts for projectors were also classifiable under the same Heading No. 90.07 - sub-heading No. 9007.92. Under that Notification No. 93/86-Cus., the goods specified in column 2 of the table annexed to that notification were eligible for the concessional rate of duty. It was provided in the notification that the parts and accessories specified in the corresponding entry in column 4 of the said table were not so eligible for the benefit of concessional rate of duty. It is clear from the exclusion that the parts of cinematographic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amera will be applicable to the lenses in terms of Notification No. 172/77-Cus., dated 8-8-1977 (as amended). In view of the fact that the rate of duty applicable to those lenses (not being objective lenses for projectors) was the rate of duty applicable to the close circuit television cameras, the High Court held that such lenses were eligible for exemption available to close circuit television cameras. In the present case, as we have discussed above, the lenses were the objective lenses for projectors classifiable under sub-heading No. 9002.11 and the rate of duty was not related to the rate of duty on the projectors. Separate rate was prescribed for such objective lenses. In the case of Cinecita Pvt. Ltd. v. Collector of Customs, Bombay, 1995 (77) E.L.T. 181 (Tribunal), the goods imported were classifiable under sub-heading No. 9002.90 which covered other - not covered by sub-heading No. 9002.11, 9002.19 and 9002.20. The objective lenses for projectors were covered by sub-heading No. 9002.11. Thus, the objective lenses for projectors were not classifiable under the residuary tariff entry sub-heading No. 9002.90. Further, while the tariff rate of duty for objective lenses for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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