1997 (2) TMI 206

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.... Shri K.K. Jha, SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order dated 6-9-1990 of Collector of Customs (Appeals). The appellants imported an automatic film developing and printing machine. They claimed concessional rate of basic customs duty under Notification 109/86-Cus., dated 17-2-1986 as amended by Notification 172/86. They....

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.... duty and this concession ought to have been given by Collector (Appeals). Collector (Appeals), however, has not given any finding on this. 3. Arguing for the Revenue, the ld. D.R. submits that these automatic processors admittedly used in Photo Studios cannot be said for use in the printing industry. 4. We have heard both sides. Ld. Advocate during arguments referred to case of Co....

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....uction of their snaps. Great promotion for your store, into the bargain"! 5. Though such photographs may be known as prints, the establishment in which such automatic film processor is installed can certainly be not given status of printing industry as understood in common parlance. In this view of the matter, we reject the appeal for concessional rate of basic customs duty under Notificat....