2000 (11) TMI 1179

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....ts. [Order per : P.G. Chacko, Member (J)].   We note that the hearing of this appeal stood adjourned from time to time, awaiting decision of Larger Bench of this Tribunal in appeal No. C/372/87-B (Light Publications Ltd. v. Collector of Customs, Mumbai). Ld. JDR, Shri M.P. Singh has submitted that the issue involved in the instant case is identical with that involved in the case of Ligh....

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....r Customs Tariff Heading (CTH) 84.34 or under CTH 90.10. The Assistant Collector of Customs held that the equipment was correctly classifiable under CTH 90.10 since it worked on photographic principle. The Collector of Customs (Appeals), however, set aside the order of the Assistant Collector after finding that the equipment covered relief printing by using relief photo-engraved plates. The lower ....