2014 (2) TMI 170

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....ri M S Reddy, Deputy Commissioner (AR) PER : S S Kang Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). 3. The brief facts of the case are that appellant made import of 'Used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories' and claiming classification under Chapter Heading 84 of the Customs Tari....

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....ng the photographs. The appellant relied upon the product literature. The contention is also that the goods in question is a apparatus and equipment for automatically developing photographic film or paper in rolls is classifiable under heading 9010 of the Customs Tariff. 5. Revenue relied upon the finding of the lower authority and submitted that initially appellant claim the classification und....

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....ories'. The same is used for developing photo films as well as digital printing as per the catalogue on record therefore the impugned order whereby it has been held that the goods in question is a Hazardous Waste is not sustainable. 7. In respect of the classification of the goods, we find that as per the catalogue the machine in question is capable of developing films and thereafter printing t....