COLLECTOR OF CUSTOMS Vs. KUMUDAM PUBLICATIONS PRIVATE LIMITED

JUDGEMENT

(1.) This batch of appeals (except Civils Nos. 2023-44 of 1988 and 670-76 of 1987 are preferred by the Revenue against the various judgments of the tribunals. Civils Nos. 2023-44 of 1988 and Civils nos. 670-76 of 1987 are preferred by the assessees. We shall first take up the appeals preferred by the Revenue.

(2.) The respondents who are engaged in printing and publishing of newspapers and news magazines imported, what they called, "printing plates" for the purpose of their business. A dispute arose as to the classification of the said goods. The Assistant Collector took the view that these goods fell under Ch. 37. 01/08 of the Customs Tariff whereas the respondents/assessees case was that they were properly classifiable under chapter 84 - Ch. Heading 84.34. The Assistant Collector and the appellate Collector held against the respondents while the tribunal allowed the appeals preferred by the respondents-assessees agreeing with their contention that the said goods are properly classifiable under Ch. 84 i. e. Chapter Heading 84.34.

(3.) For deciding the question of classification, we must first know what these goods are. With a view to ascertain the same, the tribunal thought it proper to direct the parties to go and inspect certain printing establishments and submit an agreed statement of facts as to the nature and character of the goods in question. Accordingly, a team consisting of Shri Ravinder Bhatt, Advocate for the assessees, Shri J. Gopinath and Shri A. S. Sundar Rajan representing the Revenue, visited the Times of India and the Patriot printing presses situated in New Delhi. They, however, found that these two establishments were no longer using the goods in question, namely, Toyobo photosensitive nylon printing plates. They found that the Times of India press was using the photosensitive plate which is backed by a steel sheet. The team found that but for the difference in the backing material, the said photosensitive plate backed by steel sheet is no different in substance fromthe photosensitive nylon printing plate. They then set out the nature, character and functioning of the said plates in the following words: