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Overseas Trading Co. a/C Bank Note Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC1491DTri(Delhi)
AppellantOverseas Trading Co. a/C Bank Note
RespondentCollector of Customs
Excerpt:
.....claim, they have cited a tariff advice of the central board of excise & customs bearing f. no. 526/26/71-cus (tu) dated the 22nd april, 1972, relating nyloprint photopolymer plastic printing plates and stated that in another identical case of theirs the central government had already allowed their revision application under g.o.i.'s order no. 674/81 dated 9.6.81. during the hearing they showed the bill of entry relating to this other identical case. on checking, the goods described in: this earlier bill of entry were found to be similar to those covered by the| bill of entry relevant to the present appeal before us. the department's representative had nothing to say regarding the appellants' claim. on careful consideration of the matter, we find the appellants' claim for.....
Judgment:
2. The appellants seek re-assessment of raw materials for the printing of bank notes, namely, Photopolymer printing plates, litho film, litho developer (solution), under Item 87 of the erstwhile Indian Customs Tariff. In support of their claim, they have cited a Tariff Advice of the Central Board of Excise & Customs bearing F. No. 526/26/71-CUS (TU) dated the 22nd April, 1972, relating Nyloprint Photopolymer Plastic Printing Plates and stated that in another identical case of theirs the Central Government had already allowed their revision application under G.O.I.'s Order No. 674/81 dated 9.6.81. During the hearing they showed the Bill of Entry relating to this other identical case. On checking, the goods described in: this earlier Bill of Entry were found to be similar to those covered by the| Bill of Entry relevant to the present appeal before us. The Department's representative had nothing to say regarding the appellants' claim. On careful consideration of the matter, we find the appellants' claim for re-classification of the goods under Item 87 ICT maintainable and accordingly we' allow their appeal with consequential relief to them.

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