COMPUTER GRAPHICS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER imports from abroad Jumbo rolls of Graphic art films after payment of customs duty and auxiliary duty. Thereafter, the jumbo rolls are slit into various widths such as 20', 30'and 40'and cut into various lengths of 10 feets 200 feet etc. and packed in separate cartons and marketed in India .

(2.) IN Section 11 under the Heading 37 of the Central excise Tariff, photographic and cinematographic rules are specified.

(3.) MR. Jayachandran appearing for the respondents would contend that the clarification given by the second respondent-Board under section 37b of the Central Excises and Salt Act is binding only on the Central excise Officer, who is making an order of assessment and it is not even binding on the Collector of Central Excise (Appeals) and in any event, the petitioner can agitate these questions either before the Appellate Collector or before the tribunal and the alternative remedy being efficacious should not be allowed to be by-passed. He would further contend that the petitioner engages itself in a process of manufacture because it is converting jumbo rolls which are identifiable as a separate commodity into a distinct and different commodity known in the market as flats and therefore, the clarification given by the second respondent-Board is correct.