2005(12)LCX0426

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI [COURT NO. I]

Ms. Jyoti Balasundaram, Vice-President and Shri S.S. Sekhon, Member (T)

Multimedia Frontiers Ltd.

Versus

Commissioner of Customs, Mumbai

Final Order No. A/690/2005-WZB/C-I/(C.S.T.B.), dated 16-12-2005 in Appeal No. C/283/2000-Mum.

Advocated By -

None, for the Appellant.
Shri Pramod Kumar, DR, for the Respondent.

[Order per : Jyoti Balasundaram, Vice-President]. -

The issue for determination in this appeal is classification of the following items:

1. Photo Resist Coater Sulphate
2. Laser Beam Recorder
3. Developer.


2. The importers claimed classification of Photo Resist Coater Sulphate under chapter heading 8480.49, which covers moulding boxes for metal foundry. As regards Developer, they claimed classification under Chapter heading 8480.49 and for Laser Beam Recorder, claimed classification under Chapter heading 8543.90. The authorities below have considered the nature of the goods in question and catalogue before coming to the conclusion that the claim of the importers was not acceptable and classified the goods as under:

3. We have heard the ld. SDR and perused the records, as none appeard for the appellant in spite of notice. We find that there is no satisfactory ground adduced in the appeal before us so as to why the classification of above items is required to be set aside.


4. We, therefore, uphold the impugned order and reject the appeal.

Equivalent 2007 (208) ELT 0558 (Tri. - Mumbai)