G. Sankaran, Member (T)

1. The captioned appeal was initially filed as a Revision Application before the Central Government which,. under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

2. The dispute in the present proceedings turns on the correct classification under the Import Customs Tariff Schedule of 1975, of a consignment of "Photo-Sensitive Nylon Printing Plates" imported by the appellants through the Port of Madras. The Customs House assessed the goods to basic Customs duty (the duty leviable with reference to the First Schedule to the Customs Tariff Act) under Heading No. 39.01/07 and to additional (countervailing) duty of Customs with reference to Item No. 15A(2) of the Central Excise Tariff Schedule. The appellants cleared the goods on payment of the duty so assessed. Later on, however, they filed a refund claim before the Assistant Collector contending that the goods were correctly assessable under Heading No. 84.34 of the Customs Tariff Schedule and that no additional duty was leviable since similar goods were not manufactured in India. The Assistant Collector relied