Customs, Excise and Gold Tribunal - Delhi
Swatantra Enterprises vs Collector Of Customs on 4 June, 1987
Equivalent citations: 1989(41)ELT559(TRI-DEL)
ORDER Harish Chander, Member (J)
1. Swatantra Enterprises have filed an appeal being aggrieved from the orders passed by the Collector of Customs (Appeals), Madras. The appellants had imported Automatic Plate Processor Unit vide Bill of Entry No. D1476, dated 27th June, 1981 and the Assistant Collector had assessed the same under Heading 90.10. Being aggrieved from the aforesaid order the appellants had filed an appeal to the Collector of Customs (Appeals). The Collector of Customs (Appeals) had accepted the contentions of the appellants as far as the accessories were concerned but had confirmed the finding of the lower authorities in respect of the exposure unit because the same was not contested by the appellants. Being aggrieved from the aforesaid order the appellants have come in appeal before the Tribunal.
2. A notice of hearing was sent to the appellants. The appellants vide their letter dated 11th May, 1987 have intimated that the matter may be decided on merits in their absence.
3. Shri J. Gopinath, the learned S.D.R. who has appeared on behalf of the respondent stated that the appellants have not attached the copy of the grounds of appeal placed before the Collector of Customs (Appeals). On merits Shri Gopinath stated that the exposure unit falls under Heading 90.10 and the appellants are not entitled to the benefit of Notification No. 11/77-Cus., dated 15-1-1977. He has pleaded for the dismissal of the appeal.
4. We have heard the arguments of the learned S.D.R. and have gone through the respective headings viz. 84.34 and 90.10 and have also gone through Notification No. 11/77-Cus., dated 15th January, 1977. We feel that the appellants are not entitled to the benefit of Notification 11/77. We uphold the classification under 90.10 and confirm the findings of the lower authorities. The appeal is dismissed. Pronounced in open court.