P.C. Jain, Member (T)

1. One of the main points of controversy in the appeal referred to the Larger Bench now constituted relates to classification of electronic colour scanner Model Magnascan 510. The appellants claim its assessment under Heading 84.35 CTA 1975 whereas the department contends that the classification falls under Heading 90.10 ibid. A Bench of this Tribunal in its judgment in the case of UNITED OFFSET PROCESS PVT. LTD. [MANU/CE/0184/1984 : 1985 (19) ELT 242 - Tribunal] had held that the colour scanner falls under Tariff Heading 90.10. Normal Bench dealing with the appeal of the appellants had some reservations in following the aforesaid judgment of the Tribunal. Hence the appeal referred to the Larger Bench.

2. Another point involved in this present appeal is about the valuation of the goods in terms of Section 14 of the Customs Act.

3. The Larger Bench heard the matter at length on 28th 29th September, 1987 and reserved their judgment. While the Bench was deliberating upon the judgment to be recorded, the learned representative of the department made the misc. application aforesaid with which he enclosed copies of the Bombay High Court judgment (single judge) d