1996(11)LCX0022

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

COLLECTOR OF CUSTOMS, MADRAS

Versus

KUMUDAN PUBLICATIONS (P) LTD.

Final Order Nos. C/1351 to 1353/96-B, dated 1-11-1996 in Appeal Nos. C/2177/88-B2, C/2900/89-B2 & C/2990/89-B2

CASE CITED

Civil Appeal Nos. 2941-49 of 1991, decided on 5-12-1995                                                    [Para 2]

Advocated By : Shri K.K. Jha, SDR, for the Appellant.

 S/Shri Manoj Arora and G. Sai Kumar, Advocates, for  the Respondents.

[Order per : S.L. Peeran, Member, (J)]. - In all these three appeals common question of law and facts arises for disposal as per law. In these appeals, the question of correct classification of the product “Presensitised Printing Plates” arises and as to whether they are classifiable under Heading 8442.50 of tariff as claimed by the revenue or under Heading 37.01/99 CTA, 1975 or 3701.99 CTA, 1985. In Appeals 2177/88-B2, 2990/89-B2, the classification pertains to old tariff in respect of the same goods as to whether classifiable under Chapter Heading 84.34/50 as claimed by the party or under 37.01 as claimed by the revenue of the erstwhile Customs Tariff Act, 1975.

2. In the case of Kasturi & Sons, none appeared for the appellants despite the notice being served on them. In the case of M/s. Kumudhan Printers (P) Ltd. and Kumudan Publications (P) Ltd., ld. Advocate has appeared and submits that in identical matter, the issue has been finally decided against the revenue by Hon’ble Supreme Court in Civil Appeal Nos. 2941-49 of 91 along with several other appeals as per his order dated 5-12-1995. Counsel filed a copy of the judgment and submitted that in terms of the judgment, the revenue appeals listed for hearing today are required to be dismissed by upholding the contention of the importer that the imported item is a part of printing machine and not falling under Chapter Heading 37, which is for photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper board or textiles; instant film print in the flat, sensitised unexposed whether or not in packs. The Hon’ble Supreme Court after detail consideration upheld the Tribunal’s judgment in the respondent’s case and have held that the imported item is required to be utilised as a part of printing machinery and rightly classifiable under Chapter Heading 8442.50 which reads as :

“Printing types, blocks, plates, cylinders and other printing components, blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example planes, grained or polished).”

3. Ld. DR appearing in these matters reiterates the department’s submissions and submitted that in view of the matter decided by Hon’ble Supreme Court, the appeals filed by the revenue [x x x] does not survive.

4. We have considered the submissions and perused the copy of the judgment in the Court today. On perusal we find that the issue pertaining to classification of the printing plates which is also a subject matter in these appeals have been finally decided by the Hon’ble Supreme Court in favour of the party and applying the ratio of these judgments, we do not find any substance in these appeals and therefore, we dismiss the same.

Equivalent 1997 (92) ELT 447 (Tribunal)