2000 (9) TMI 336 - AT - Central Excise

Appellate Tribunal rules for Revenue in Pragna Metal Label Mfg. Co. case on photographic plates classification

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in the case involving M/s. Pragna Metal Label Mfg. Co. The goods, photographic ... Classification of goods - Interpretation of tariff headings - Photographic plates - unexposed versus exposed - Typographical error in adjudicatory order - Reliance on precedent for classificationClassification of goods - Photographic plates - unexposed versus exposed - Interpretation of tariff headings - Reliance on precedent for classification - Whether the master photographic plates used by the assessee are classifiable as unexposed photographic plates under heading No. 37.01 and whether the original order holding such classification should be restored. - HELD THAT: - The Tribunal examined the material and found that the respondents manufactured printed aluminium labels and prepared master photographic plates bearing the label design, which were reused. The Appellate Authority's reference to heading No. 84.82 was identified as an obvious typographical error and was read as heading No. 84.42 (machinery etc.), which was not applicable to the goods in question. The plates were held to be photographic plates and, being unexposed, fall within heading No. 37.01 (with exposed plates falling under heading No. 37.05). The Tribunal applied the principle laid down in the cited earlier decision of the Tribunal to conclude that classification under heading No. 37.01 by the original adjudicating authority was correct. On that basis the impugned appellate order was set aside and the Order-in-Original restored. [Paras 3, 5]Original order classifying the goods under heading No. 37.01 upheld; impugned appellate order set aside and OrderinOriginal restored; Revenue appeal allowed.Final Conclusion: The Tribunal allowed the Revenue's appeal, restored the OrderinOriginal which classified the master photographic plates as unexposed photographic plates under heading No. 37.01, and set aside the impugned orderinappeal. The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in the case of M/s. Pragna Metal Label Mfg. Co. The goods in question, photographic plates, were classified under heading No. 37.01. The demand was Rs. 1,371 with a penalty of Rs. 200 imposed. The impugned order-in-appeal was set aside, and the Order-in-Original was restored. The appeal filed by the Revenue was allowed. (Citation: 2000 (9) TMI 336 - CEGAT, New Delhi)