1997(10)LCX0048

IN THE SUPREME COURT OF INDIA

S.C. Agrawal and B.N. Kirpal, JJ.

MODI XEROX LIMITED

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Civil Appeal No. 1949 of 1993, decided on 15-10-1997

Advocated By : S/Shri V. Shridharan, P.P. Sharma and S. Muralidhar, Advocates, for the Appellant.

S/Shri A. Subba Rao, Dileep Tandon and V.K. Verma, Advocates, for the Respondents.

[Order]. - The appellant had imported RX Copier parts-Rear Cover called Semi Automatic Document Handler (SADH). The question that arises is regarding the classification of the said article. The Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as `the Tribunal’) has held that the said article is classifiable under Chapter 90 sub-heading 9009.90 and has rejected the claim of the appellant that it should be classified under Heading 84.79.

2. We have heard the learned Counsel for the appellant. On a perusal of the relevant headings we are in agreement with the view of the Tribunal that the part that has been imported by the appellant is an accessory of a photo-copier falling under Heading 90.09. The appeal is, therefore, dismissed. No order as to costs.

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Equivalent 1997 (96) ELT 499 (S.C.)