JUDGMENT

SABYASACHI MUKHARJI, J.:— This is an appeal under Section 130E (b) of the Customs Act, 1962 (hereinafter called the Act) which arises from the judgment and order dated 13th March, 1984 passed by the Customs Excise and Gold (Control) Appellate Tribunall (hereinafter called the Tribunal). The appellant imported Colour Scanner Chromograph C-299 by air on 20-4-1980. The same is allowed to be imported under Appendix 2 of the Import Policy for the year 1981-82 (under the caption "printing machinery" at 12 (3) of Appendix 2 of the Import Trade Control policy for the year 1981-82). The appellant filled the Bill of Entry for clearance under Tariff Item 84.35. The Assistant Collector divided the imported chromograph C-299 under 4 sub-heads in the Bill of Entry and assessed the same under Tariff heading 90.25 (i) and levied customs duty thereon at the rate of 40% plus 5% auxiliary duty plus 8% c.v.d. The appellant cleared the cargo after payment of duty as assessed on 13-5-1980. The Assistant Collector of Customs, thereafter, on 26th July, 1980 sent a Less Charge Demand for a sum of Rs. 7,60,032.72 on the ground that Colour Scanner is assessable under the heading 90.10 at the rate of