Customs exemption for imported film processors accepted where prior Tribunal rulings covered the same goods and revenue raised no contrary stand.

Imported automatic film processors were treated as eligible for concession under Customs Exemption Notification No. 11/77 because the Tribunal found the goods covered by earlier Tribunal decisions on the same or closely similar goods, and the revenue did not press any contrary position. On that basis, the exemption claim was accepted, the appellate order was set aside, and consequential relief followed for the importers.

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Issues: Whether the imported automatic film processor was entitled to concession under Customs Exemption Notification No. 11/77 dated 15-1-1977.

Analysis: The Tribunal noted that the imported goods were covered by earlier decisions of the Tribunal on the same or closely similar goods, and the departmental representative also accepted that the present goods fell within those decisions. In light of that position, the claim for concession under the exemption notification was accepted.

Conclusion: The concession was admissible, the appellate order was set aside, and the appeal succeeded with consequential relief to the appellants.

Final Conclusion: The decision grants customs exemption-related relief to the importers and restores their entitlement under the notification.

Ratio Decidendi: Where imported goods are covered by binding prior Tribunal decisions and no contrary position is pressed by the revenue, the exemption claim under the relevant customs notification is to be able.

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