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HARISH CHANDER, JYOTI BALASUNDARAM, V.RAJAMANICKAM
Bennett Coleman & Co. Ltd. – Appellant
Versus
Collector of Customs – Respondent
V. Rajamanickam, Member (T)
1. Brief Facts:
The appellants imported among other Gravure Processing Machines, an "Automatic Developing Machine", which is the subject-matter of disputed classification. The Revenue has classified the same under Heading 90.10 of CTA, 1975, whereas the appellants seek classification under heading 84.34. This classification has been upheld by the Collector (Appeals). Hence, this appeal to the Tribunal for classification of the Automatic Developing Machine under Chapter 84.34, C.T.A.
2. The main contentions put forth in the appeal are:-
(a) The Collector (Appeals) had erred in holding that the Developing Machine develops sensitised carbon tissue paper or roto film which is contact printed in a dark room with the help of actinic light, while they had maintained before the Collector (Appeals) that the sensitised carbon tissue paper, which being printed is subjected to actinic light in the dark room, but the Developing Machine has nothing to do with the printing of carbon tissue paper. It is after the printing of the carbon tissue is over, with the help of vacuum frame and actinic light, that it is required to be developed, and Developing Machine comes in
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