1986 (7) TMI 92

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....f America on February 17, 1981. The foreign supplier agreed to supply the drawings and designs on diskettes. The goods were imported by the representative of the petitioner Company by air and reached Bombay Air Port on January 4, 1981. The petitioner filed a Bill of Entry and classified the goods under Tariff Item No. 49.04/06 and requested that the goods should be passed free of payment of any duty. The Collector of Customs by order dated February 6, 1981 held that the Tariff Item No. 49.04/06 is not applicable. The petitioner carried an appeal to the Central Board of Excise and Customs and by order dated March 28, 1981 the proceedings were remitted back to the Collector for deciding the classification. The Collector of Customs on reman....

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....postage-franking machines, ticket issuing machines and similar machines, incorporating a calculating device; automatic data processing machines   and units thereof; magnetic\and optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included; other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil sharpening machines, perforating and stapling machines);   84.51/55 (contd.) parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the above machines;  ....

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....as about 70 tracks on which information is stored, giving a capacity of between 2,50,000 to 5,00,000 characters (equivalent to 3,000 to 6,000 fully punched cards)". Shri Kantawala urged that bare perusal of Tariff Entry No. 49.04/06 would indicate that plans and drawings for industrial, architectural engineering, commercial or similar purposes, whether original or reproductions on sensitised paper do not attract any duty. The learned Counsel urged, and in my judgment with considerable merit, that plans and drawings supplied on diskettes would fall under Tariff Item No. 49.04/06 and the Department was clearly wrong in levying duty.by reference to Tariff Item No. 84.51/55. Shri Rege, learned Counsel appearing on behalf of the Department....