COLLECTOR OF CUSTOMS BOMBAY Vs. BUSINESS FORMS LTD

JUDGEMENT

(1.) These civil appeals arise on orders of the customs, excise and gold (control) , appellate tribunal and they have to be allowed and the matters remanded for reconsideration by that tribunal because, principally, the tribunal has declined to place reliance upon the explanatory notes in the H. S. N. stating that, at best, these have only persuasive value.

(2.) This Court in Collector of Central Excise, Shillong v. Wood Craft Products Limited (JT 1995 (3) SC 207] has said:

(3.) The tribunal has also said that the collector (appeals) had not relied upon the HSN explanatory notes. That was clearly an oversight of the tribunal because its order says, earlier, thus, "the collector (appeals) held that the photographic apparatus, as has been imported, for making printing blocks were excluded from chapter heading 84.38 vide explanatory notes to CCOM at page 1288. "