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TMI Blog1984 (3) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ur scanner C-299 and other accessories by air Flight No. DL-353, dated 20-4-1980. In the relevant Bill of Entry, they showed items under Tariff Heading 84.35. The appellants contend that the colour scanner is intended to analyse the colour of a composite transparency or a colour bromide and finally produces four different positives and negatives on graphic art films. The colour scanner also analyses any transparency into four basic colours, viz., yellow, magenta, black and blue. The appellants submit that the colour scanner imported is capable of being used as ancillary equipment in the printing industry only. The assessing officer scored off the Heading 84'35 and inserted the heading 90.25(1) of the Customs Tariff Act. On 26-7-1980, a lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Shri Kunhikrishnan, JDR, argued that the machinery imported was one operated on the principle of photographic camera and was correctly classified under 90.07. He also relied on the Notification 36/81, dated 1-3-1981 under which colour scanners have been exempted under Chapter 90. 5. The learned counsel for the appellants urged that the classification having been concluded and the goods having been cleared, it was not open for the Asstt. Collector to issue a show cause notice. There is no force in this contention. The appellants sought to clear the goods mentioning entry 84.35 and paid duty accordingly in respect of chromographic scanner. In regard to other items, they were classified under 90.25. The appellants also claimed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come within the ambit of 90.07 "photographic cameras." The classification by the appellants under 84.35 cannot be sustained if we analyse the catalogue submitted which reads as follows :- "We present the new Chronograph 299 for all scanner and process camera operators, and hope to help in shaping the future of your process operations. Let us state at the outset that the Chronograph 299 does not replace the expert operator. But with this modern high-performance "tool" he can more effectively and more economically apply his know-how to production." We also find in another portion "The Chronograph 299 produces colour separations rapidly and reliably without accessory equipment and without intermediate negatives or colour duplicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lour duplicates. The learned counsel for the appellants also produced before us the colour separations made from the machine. On a perusal of those exhibits, it is clear that the machinery would come within the heading 90.10. The position is further confirmed by the Notification 36/81. It must be said that colour scanners have been classified under Chapter 9 and exemption has been granted for import of such machines when used in the printing industry. So, it is reasonable to conclude that the intention of the Govt. is to treat colour scanners as falling within Chapter 90. The learned counsel for the appellants sought exemption under Notification 112/77. But that Notification applies to machines attracting duty under 84.35. Moreover, that No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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