Customs exemption for drawings and designs did not extend to photographic reproductions on sensitised paper.

Photographic reproductions on sensitised paper were held not to fall within the exemption for "drawings and designs" under Serial No. 21 of Notification No. 158/89-Cus. because Heading 4906.00 separately treated such reproductions as distinct from originals drawn by hand. On the tariff description and commercial understanding, the imported goods were classified as photographic reproductions on sensitised paper rather than exempt drawings and designs, so the exemption was unavailable and Revenue's position succeeded.

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Issues: Whether photographic reproductions on sensitised paper were covered by Serial No. 21 of Notification No. 158/89-Cus. as drawings and designs, and therefore entitled to exemption from duty.

Analysis: Serial No. 21 of Notification No. 158/89-Cus. exempted drawings and designs, while Heading 4906.00 of the Customs Tariff Act, 1975 separately described plans and drawings as originals drawn by hand and also photographic reproductions on sensitised paper. On the tariff description and commercial understanding, photographic reproductions on sensitised paper were distinct from drawings and designs. Since the imported goods were admitted to be photographic reproductions on sensitised paper, they did not fall within the exempted description.

Conclusion: The exemption under Notification No. 158/89-Cus. was not applicable to the imported goods and the appeal was allowed in favour of Revenue.

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