TaxTMI 
TaxTMI 
2000 (6) TMI 72
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....ing consumer goods and classifiable under Sub-heading 8470.10 of the Customs Tariff Act (CTA). 2.Briefly stated the facts are that the Appellants imported Casio DC 2000 and Casio JD 4000 Data Bank (Digital diaries), classified them under Sub-heading 8471.10 of CTA and claimed clearance under special import licence (SIL). The Deputy Commissioner of Customs, under Adjudication Order No. 415/96 dated 26-12-1996, classified them under Sub-heading 8470.10 of CTA, confiscated the impugned goods with an option to the Appellants to redeem the same on payment of fine of Rs. 4 lakhs and imposed a penalty of Rs. 1 lakh, holding that digital diaries do not satisfy the criterion of being 'automatic data processing machines' which fall under Heading 8....
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.... goods are categorised as digital diaries, then for the purpose of import, the classification given by the DGFT is final and binding. In support of his contention, the learned Advocate referred to the Preface to the EXIM Policy (1-4-1992 to 31-3-1997) wherein it was mentioned as under : "With the publication of the "Export & Import Policy aligned on ITC (HS) Classification," in October, 1995 the areas of ambiguity and dispute of the importability and exportability of items included in the negative List of Imports and Negative List of Exports were significantly reduced. This document has been reviewed in detail and the revised document is now being officially notified under the provision of paragraph 8 of this Policy, under the title "ITC....
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....es not cover the type of electronic diaries imported in the present matter; that Heading 84.71 covers the electronic diaries which would fall under the category of 'automatic' data processing machines and units thereof; that the correct classification of electronic diaries is under Heading 84.70 of the Customs Tariff Act and also under HSN because this Heading applies to 'Calculating machines and pocket size data recording, reproducing and displaying machines with calculating functions; that the said classification will be binding in respect of import licence also; that the description of both Headings 84.70 and 84.17 under Customs Tariff Act & HSN is same in Customs Tariff and ITC (HS) Classification. The learned DR further submitted that ....
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....is clearly mentioned that if any question or doubt arises in respect of the interpretation of any provisions contained in the Policy, the decision of the DGFT shall be final and binding. The Appellate Tribunal in the case of Cine Land v. CCE, Chennai, supra, has held that "it is now a well settled law that clarification on import policy issued by office of DGFT is binding on Customs as far as ITC Policy is concerned in view of the decisions cited by the ld. Senior Advocate."(M.J. Exporters v. CEGAT, 1992 (60) E.L.T. 161 (S.C.) and Richardson Hindustan Ltd. v. U.O.I., 1988 (37) E.L.T. 496 (Bom.). We also observe that it is mentioned in Heading 84.71 of the ITC (HS) Classifications of Export & Import Items as under : "84711000.10 Electr....