1989 (3) TMI 357

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....toms Tariff and the benefit of Notification No. 11/77-Cus., dated 15-1-1977 was denied to them. The respondents filed a refund claim claiming the benefit of Notification No. 11/77 before the Assistant Collector and their plea for refund was turned down by the Assistant Collector on the ground that the said Notification covered only Film processor and not the combined film/paper processor not withstanding the fact that the equipment imported was for the printing industry. The said notification for convenience of reference is reproduced below : "In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to....

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....mention that in view of the ground taken in the appeal before us, the matter required to be examined. 3. The learned Departmental Representative pointed out that the processors for the printing industry were of three types. These are - (1)           Film Processor (2)           Film/paper processor (3)           Printing Plate Processor He stated that the Film processor and film/paper processor were two separate sets of apparatus and with different characteristics and that inasmuch as, the processor covered under notification was only a film processor and the processor impo....