1988 (2) TMI 221

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....reas the department contends that the classification falls under Heading 90.10 ibid. A Bench of this Tribunal in its judgment in the case of United Offset Process Pvt. Ltd. [1985 (19) E.L.T. 242 Tribunal] had held that the colour scanner falls under Tariff Heading 90.10. Normal Bench dealing with the appeal of the appellants had some reservations in following the aforesaid judgment of the Tribunal. Hence the appeal referred to the Larger Bench. 2. Another point involved in this present appeal is about the valuation of the goods in terms of Section 14 of the Customs Act. 3. The Larger Bench heard the matter at length on 28th & 29th September, 1987 and reserved their judgment. While the Bench was deliberating upon the judgment to be rec....

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....the High Court judgment is to exemption Notification No. 23-Customs, dated 25.1.69 which laid down a concessional rate of duty for "standard precision process camera for preparing process and photo litho blocks". The successor notifiction giving the similar exemption is Notification No. 112-Customs, dated 1.7.1977. 4. The learned representative of the department requested in the aforesaid misc. application that this judgment of the Bombay High Court, which had come to his knowledge after the Larger Bench had concluded the hearing on 29th September, 1987, should be taken into consideration before deciding the matter. Accordingly, a copy of the application together with a copy of the High Court judgment and other enclosures were served on ....

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....ombay High Court judgment is the only judgment on the point; there is no contrary judgment of any other High Court or the Supreme Court. In such circumstances, it has been the practice of this Tribunal to respectfully follow the High Court judgment regardless of our own views and reservations in the matter. In keeping with this practice, we order that the benefit of concessional rate of duty laid down in the exemption Notification No. 112-Customs, dated 1.7.77 should be extended to the appellants. 7. As regards valuation, we find that the Acknowledgment of Order, a copy of which is placed on page 20 of the paper book, stated as under:- "TOTAL PRICE C.I.F. BANGALORE .... GBP 62,000 Installation; The above price includes the free ....