M. Santhanam, Member (J)

1. The appellants have preferred the appeal against the order of the Appellate Collector of Customs, Bombay, in Order-in-Appeal No. 4161/82 BCH dated 27-7-1982 confirming the order of the Asstt. Collector of less-charge demand for Rs. 7,60,032.72.

2. The appellants imported a consignment of colour scanner C-299 and other accessories by air Flight No. DL-353 dated 20-4-1980. In the relevant Bill of Entry, they showed items under Tariff Heading 84.35. The appellants contend that the colour scanner is intended to analyse the colour of a composite transparency or a colour bromide and finally produces four different positives and negatives on graphic art films. The colour scanner also analyses any transparency into four basic colours, viz., yellow, magenta, black and blue. The appellants submit that the colour scanner imported is capable of being used as ancillary equipment in the printing industry only. The assessing officer scored off the Heading 84.35 and inserted the heading 90.25(1) of the Customs Tariff Act. On 26-7-1980, a letter No. S/2-2659/80-81 ACU was sent demanding a sum of Rs. 7,60,032.72. The appellants pointed out that the scanner was used onl