SHAH SCIENTIFIC (INDIA) Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is a revision application to the Government of India under Section 131 of the Customs Act, 1962 (as then applicable) which, in accordance with Section 131B(2) ibid, is to be proceeded with as if it were an appeal filed before the Tribunal (it is hereinafter referred to for convenience as "the appeal"). After notice had been duly issued, the matter was taken up for hearing today, the 18th April, 1983.

(2.) ON the appeal being called today, Shri A.K. Jain, S.D.R., appeared for the Department. No one appeared for the appellants. The Bench was shown a telegram received from the appellants in which they had requested that the case be decided on the basis of Order No. 595/81 dated 21 -4 -1981 of the Government of India on a revision application of Messrs. Acme Synthetic Chemicals. Accordingly, the Bench decided to take up the appeal for disposal on merits.

(3.) THE present appeal relates to the importation of "Carmine SS" which was assessed by the Customs authorities under Heading No. 32.04/12(1) as "colouring matter", and also to countervailing duty under Item 14D of the Central Excise Tariff. The appellants have claimed that the basic duty should have been assessed under Heading No. 29.01/45(19) as "laboratory chemicals". So far as countervailing duty is concerned, they appear to have no grievance, since in the Government of India order referred to by them the levy of countervailing duty has been upheld.