CHAYAGRAPHICS Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) THE short point to be considered in this case is whether Development Tanks for Dental and Medical X -ray which are also called as Automatic film processors (OPTIMAX BRAND) should be classifiable under 90.22 as claimed by the party or under 90.10 as per the Department is an issue to be considered herein.

(2.) SHRI Ravi Shankar, learned Counsel appearing for the appellants submitted that the very issue had come up for consideration before the Tribunal and the Tribunal as per order dated 8 -3 -2001 has remanded the matter to the concerned Commissioner/Commissioner (Appeals) to decide the issue afresh. He said that on remand the claim made by the party on classification of the item has been accepted by the respective orders holding that item is classifiable under Heading 90.22.

(3.) HEARD Smt. Radha Arun, learned SDR for the Revenue, who conceded the factual position.