TaxTMI 
TaxTMI 
1984 (8) TMI 338
X X X X Extracts X X X X
X X X X Extracts X X X X
....ding 84.34 of the Customs Tariff Act, 1975 at 40% plus 10% plus CVD 8% by the Assistant Collector of Customs, Appraising Group IV by his Order dated 20-5-1982 and duty was paid on 28-5-1982. Subsequently, under re-examination of the classification along with the catalogue, it was found that the goods appeared to be assessable under Heading 90.10 and review proceedings were initiated by the Collector under Section 130(2) of the Customs Act, 1962. The importer waived his right to Show Cause Notice and was granted a personal hearing. Thereafter, the Collector passed the impugned order. He found that the Flat Exposure Unit "of the exposure machine is used to expose Nyloprint plates to ultra violet rays by being placed in contact with negatives ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e basis of an established practice. He ordered re-assessment and recovery of extra duty. 3. In the present appeal, it is contended that the literature and documents establish clearly that nyloprint wash-out unit is a device for washing out un-hardened portion of polymer coating from the printing blocks/plates and it has no other use at all. It was also imported for manufacturing activity of block making and nyloprint photo polymer plates as per Small Scale Industries Registration Certificate. Heading 84.34 clearly covers "machinery; other than machine tools of Heading No. 84.45/48 for preparing or working printing blocks plates or cylinders". The subject goods not falling under sub-heading 84.45/48 and being accepted for working or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or considered as covered by the category of Apparatus and equipment of a kind used in photographic or cinematographic laboratories. In terms of Rule 3, Heading 84.45/48 being more specific than 90.10, would be the correct classification. The same article was imported earlier and evidence is produced to show that Customs Duty was all along assessed under Heading 84.34. For these reasons, it is requested that the order may be set aside, the goods may be re-assessed under Heading 84.34 and consequential refund of Rs. 1,77,616.38 Paise, may be granted to the appellants. Shri Beri reiterated these contentions. With the help of manufacturer's printed literature, he explained that the function of the nyloprint wash-out machine manufactured by BASF....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... kind used in photographic or cinematographic laboratories ? S.F. development tanks/trays/tanks for washing negatives, are examples of goods covered by Heading 90.10. Since the subject goods are akin to those goods. Heading 90.10 is attracted, because a washing apparatus is a necessary part of a photographic laboratory. Moreover, the meaning of photography is the taking of a picture by chemical action of light or other radiation on film, (page 1283 BTN). The learned Appellate Collector, whose order has been cited, has gone off at a tangent by trying to establish that the subject goods are not used in photographic or cinematographic laboratories. 5. In rebuttal, Shri Beri referred to the general arrangement of Chapter 84, as spelt ou....