COMMISSIONER OF CUSTOMS, HYDERABAD Vs. CMC LTD.

JUDGEMENT

(1.) THE revenue is aggrieved with OIA No. 10/06 dated 30th August 06 by which the Commissioner has allowed the assessees claim holding that the contract entered into with the District Election Officer to take photographs of voters for issue of Electors Photo Identity card does not come within the ambit of photography. He has relied on the Tribunal ruling rendered in the case of Daelim Industrial Co. Ltd., 2006 (3) S.T.R. 124 (T) = 2003 (155) E.L.T. 457 (Tri -Del).

(2.) LEARNED DR submits that the definition of photography service is exhaustive and it includes the present type of activity also, as the activity is nothing but taking the photograph of a person. He submits that the Commissioner has wrongly relied on the judgments cited. Learned counsel submits that the issue is also covered by Board Circular No. F. No. B -11/1/01 TRU dated 9 -7 -01 which clarifies that this activity of taking photo identity card do not come within the ambit of photography.

(3.) WE have carefully considered the submissions. The Commissioner has relied on the Tribunal ruling. The matter has to be seen at the final stage. Prima facie there is no infirmity in the order for granting stay of its operation. Therefore, the stay application is rejected. Appeal to come up for hearing in its turn.