JUDGMENT - Dr. B.P. SARAF, J.:---The question for determination in this batch of writ petitions is whether the photographic machineries imported by the petitioners fall under tariff heading No. 98.01 and are entitled to the benefit of concessional rate of duty applicable to goods falling under the said heading.

2. The facts relevant for the purpose of determination of the controversy in these cases being identical, the facts of one of the cases stated to be of representative type viz., Writ Petition No. 27 of 1990 are being stated. The petitioner in this case is a partnership firm which carries on the business of developing and processing of colour photo films. For the purpose of its business, it imported from Singapore certain photographic machineries. These photographic machineries, when imported, were subject to levy of duty under the Customs Act, 1962 read with Customs Tariff Act, 1975. There is no dispute in this regard. The controversy is only in regard to the tariff heading under which these goods would fall and the rate of duty.

3. Prior to 28th February 1986, the relevant heading of the Tariff Act, 1975 was heading No. 84, 66, which provided for levy of duty at a concession

Click Here to Read the rest of this document