9911796707
TMI Blog1984 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... atories Pvt. Ltd., Bombay imported one box containing 100 Rolls of 35mm Eastman Opaque Leader Film from their Overseas Suppliers, M/s. Hollywood Film Co., U.S.A. and this consignment was shipped from Los Angeles per M.V. "President Taft" which arrived at Bombay per President Roosevelt on or about 2-3-1980. The Assistant Collector of Customs, Bombay assessed these goods under Heading 39.01/06 (Artificial Resins, Plastic materials etc.) and also levied countervailing duty under corresponding Item 15A of C.E.T. The appellants contested that classification and contended that these goods should by classified under Tariff Entry No. 37.01/08 (Photographic and Cinematographic goods). As per the contention of the appellants the goods imported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under Chapter 37 (photographic and cinematorgraphic goods) of the Customs Tariff Act, 1975. According to him, goods should be classified according to its name, (Generic or specific) and its end use and not according to the material it has been made from. Merely because an article is made from Organic Polymers (plastic) it is not decisive of classification under Chapter 39. Leading film are Cinematographic goods and should be classified accordingly and not as plastic just because it is made from plastic. 8. He submitted that the goods Leader films are Cinematographic goods used in their cine film processing machines and its purpose is to keep a continuous processing machine fully threaded in readiness for immediate use and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty would be applicable to the subject goods. 12. Shir Sundar Rajan, appearing for the Respondent submitted that Chapter 37 was specific for photo and cine goods. The CCCN notes under Chapter 37 would show that only films sensitive to light or radiation fell within that Chapter. The goods imported were cellulose tri-acetate films and uncoated tri-acetate films would fall under Chapter 39. In this context, he filed extracts from the New Encyclopaedia Britannica. The appellants had not, at the original stage, made a claim for the benefit of Customs Notification No. 26 of 1979, though they could have done so. The said Notification, in any event, covered only sheets and strips and the imported goods which were films, were not strips. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under Heading 37.01/08 is also not tenable. When these goods can squarely be classified under a particular Tariff Item i.e. 39.07, then the question of applying interpretation Rule 4 does not arise. For the same reason the question of involving interpretation Rule 3(a) does not arise. Interpretation Rule 4 only comes into picture in case no specific heading exists in the tariff item for particular goods. As per this interpretation Rule 4, goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin. In this case these goods--Leader Film--cannot be said to be photographic and cinematographic goods or akin to them. They, being articles made of plasti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
