K.S. Venkataramani, Member (T)

1. The Collector of Customs, Madras has preferred these appeals against a common order dated 13-12-1988 passed by the Collector of Customs (Appeals), Madras by which he had held that cinematograph film, (unexposed), in jumbo rolls is correctly classifiable for additional duty of customs (CVD) under Item 37-I of CET (prior to 1-3-1986) and under Heading 3704 of CET Act, 1985 after that date. He, thereby, set aside the order of the Assistant Collector of Customs, Refund Section, Custom House, Madras dated 16-9-1987 by which she had rejected the 72 refund claims of the respondents herein, M/s. Hindustan Photo Films Mfg. Co. in which they had sought re-assessment of the goods under Heading 3704 CET. The facts of the case in brief are that the respondents, herein, imported goods described as cinematograph film (unexposed) colour positive in 'Jumbo forms' with a specification of an effective width of 112 CMS. This was assessed to CVD by the Custom House under Item 68 CET as 'all other goods, not elsewhere specified', and after 1-3-1986 under Heading 3701.90 CETA as other photographic plates and films in the flat or in rolls, sensitised, unexposed, of an