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TMI Blog1988 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... which arises from the judgment and order dated 13th March, 1984 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called 'the Tribunal'). The appellant imported Colour Scanner Chromograph C-299 by air on 20.4.1980. The same is allowed to be imported under Appendix 2 of the Import Policy for the year 1981-82 (under the caption "printing machinery" at 12 (3) of Appendix 2 of the Import Trade Control Policy for the year 1981-82). The appellant filed the Bill of Entry for clearance under Tariff Item 84.35. The Assistant Collector divided the imported Chromograph C-299 under 4 sub-heads in the Bill of Entry and assessed the same under Tariff heading 90.25 (i) and levied customs duty thereon at the rate of 40% plus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contending that the said goods would only be classified either under Entry 84.35. The Tribunal held that the said goods could not be classified under Entry 84.35. The Tribunal found that the classification of the goods by the appellant under Entry 84.35 could not be sustained if the catalogue submitted was analysed which provides as follows: "We present the new Chromograph 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 Chromograph 299 does not replace the expert operator. But with this modem high-performance "tool" he can more effectively and more economically apply his know-how to production". 2. The Tribunal also found in another p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or equipment used in photographic and cinematographic laboratories then this heading would be appropriate. The Tribunal on an analysis of the evidence found that the scanner produces colour separation rapidly without intermediate negative or colour duplicates. In that view of the matter the Tribunal was of the opinion that the machinery would come under Entry 19.10 [should be 90.10]. In this connection, the Tribunal also referred to Notification No. 36/81. There, it has been stated that exemption has been granted for import of such machines when used in printing industry. The exemption was also sought on behalf of the appellant under Notification No. 112/77. However, the Tribunal pointed out that that notification would be applicable only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems in the statutes like Excise, Customs or Sales-tax whose primary object is to raise revenue and for which to classify diverse products, articles and substance, resort should be had not to the scientific and technical meaning of substance but to their popular meaning, viz., the meaning attached to these expressions by those dealing in them. See the observations in King v. Planter's Company [1951 CLR (Ex) 122] and Two Hundred Chests of Tea (1824 6 L. ed. 128). In the former case, Justice Cameron referred to the reason for adopting the test of commercial understanding in respect of the tariff items of an Excise Act and observed that the legislature did not suppose our merchants to be naturalists, or geologists, or botanists. These principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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