2000 (11) TMI 1179

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..... P.G. Chacko, Member (J)]. We note that the hearing of this appeal stood adjourned from time to time, awaiting decision of Larger Bench of this Tribunal in appeal No. C/372/87-B (Light Publications Ltd. v. Collector of Customs, Mumbai). Ld. JDR, Shri M.P. Singh has submitted that the issue involved in the instant case is identical with that involved in the case of Light Publications Ltd. and that .....

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..... 4.34 or under CTH 90.10. The Assistant Collector of Customs held that the equipment was correctly classifiable under CTH 90.10 since it worked on photographic principle. The Collector of Customs (Appeals), however, set aside the order of the Assistant Collector after finding that the equipment covered relief printing by using relief photo-engraved plates. The lower appellate authority did not reco .....

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..... ase, it was the definite finding of the adjudicating authority that the imported equipment worked on photographic principle. This finding was not reversed by the lower appellate authority. The case of the Revenue that the equipment involved photographic principle has gone uncontested also. In the circumstances, we are inclined to uphold the finding of the adjudicating authority and set aside the o .....

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