TaxTMI 
TaxTMI 
1990 (11) TMI 264
X X X X Extracts X X X X
X X X X Extracts X X X X
.... :- "The imported Multiline 45 Processor (Automatic film/paper processor) is required in the printing industry, where "phototype setting" method is used for printing. Here, the matter to be printed is set photographically on a type setting machine and is exposed on to a film. The film is then processed in the above type of processor and then the matter in the film is exposed on to a photopaper which after exposure is processed by the same processor to make the matter visible before it is further used. The processor is thus used for film and paper alternatively. This is an essential requirement of a film/paper processor for use in phototype setting method. Therefore, processing of paper besides film is not a composite (or complementary) fun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ras v. Collector of Customs, Madras, reported in 1983 (13) E.L.T. 1103 (Tri.), where CEGAT has held that Notification No. 11/77 covers the processor also which can work both on paper and film. The item imported as seen from the order of the Assistant Collr. is Film Processor for use in printing industry and from the catalogue it was observed that the item is a Film Processor as well as paper processor and since the Notification No. 11/77 is applicable only for automatic Film Processor and not for automatic film/paper processor, it was held that the Notification was not applicable. During the course of the argument, Shri Surendra Kumar, Accountant, filed written submissions reiterating the order of the Collector (Appeals) and also has cited ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ave heard Shri Sohal. We have perused the catalogue as well as the Notification No. 11/77-Cus., dated 15-1-1977. The notification extends benefit of concessional rate of duty @ 40% ad valorem to automatic film processor. It is not that the automatic film processor in the present matter can perform functions, viz., processing of film as well as sensitized paper. The Assistant Collector had observed in his order that the machine imported is for printing industry and, therefore, the proviso is satisfied. The respondents satisfy the condition laid down in the proviso to the Notification No. 11/77-Cus., dated 15th Jan., 1977. It is a settled law that the notification should not be interpreted in a manner so that the notification may not become r....