PHOTOVISUAL CALCUTTA Vs. UNION OF INDIA

JUDGEMENT

(1.) The appellants imported a Mini Film Developing Machine, including Automatic Replenishment Drying Cabinet and five hangers, compressor for air 1000 MM tank height and spare part kit and one Propak Paper. Processor Model 50/1 with accessories and user spare part kit. It was their contention that they were entitled to have the aforesaid cleared under Heading 84.66 (i) (d) of the Customs Tariff, which refers to all items of "auxiliary equipment as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or a substantial expansion of an existing unit, of a specified (1 industrial plant. ]. . . ". The Tribunal took the view that the activity of processing and printing of coloured negatives could not be considered manufacture; that, therefore, the appellants' unit was a laboratory and not an industry; and, hence, that Item 84.66 did not apply.

(2.) It will be noticed that Item 84.66 (i) (d) covers "a specified industrial plant". We desired to be satisfied that the appellate fell within the category ofsuch specified industrial plant. Neither the tribunal nor, it would appear, the authorities below have applied themselves to this aspect. Nor, regrettably, has the appellants' counsel. There is no basis put before us upon which we can decide, first, what is a "specified" industrial plant for the purposes of Item 84.66, nor secondly, any material to indicate that the appellants' unit, even if it be an industrial plant, is a specified industry.

(3.) In the result, the appeal is dismissed with costs.