ORDER
Shiben K. Dhar, Member (T)
1. This appeal is directed against Order-in-Appeal dated 5-2-1990 of Collector of Customs (Appeals).
The appellants are manufacturers of electronic calculators. For the manufacture of these calculators they imported, what they claimed to be, Printer Heads. Initially by resorting to self-assessment, they claimed classification under heading 8471 with benefit of Notification 172/77. Customs Authorities, however, assessed the goods by giving them the benefit of Notification 186/87. Asstt. Collector (Refunds) and Collector (Appeals) rejected their claim on the ground that the Notification 172/77 did not permit exemption to goods containing thermionic films. They also rejected assessment under Notification 186/87.
2. We have heard both sides. The appellants obviously could not get the benefit of Notification 172/77, since goods admittedly contain transistors and diodes specifically excluded under Notification. Notification 186/87, however, specifically exempts Line Printers. The goods are described in the Bill of Entry (Page 21) as “Printer Heads (Line Printers)”. Collector (Appeals) observed that there is no evidence that the printer head is a line printer. We are of the view that when goods are described in the Bill of Entry itself as Line Printers and are assessed so, it was not open to Collector (Appeals), in absence of a Revenue Appeal, to arrive at a different finding. Certificate dated 8th Oct., 1987, from the Department of Electronic placed at Page 23 of the appeal papers categorically indicates that Printer Mechanism belongs to the category of Line Printers. Department of Electronics again vide their letter dated 12-2-1997, submitted by the appellants as additional evidence, clarifies that printer head is a line printer used in the manufacture of electronic calculators. The appellants, therefore, have produced enough evidence in support of their claim that printer heads imported by them are line printers eligible to exemption under Notification 186/87.
3. This is apart from the fact, as indicated by us earlier, once goods were assessed and described in the Bill of Entry as Line Printers, it was not open for Collector (Appeals) to go into a different line of classification and deny them the benefit of exemption which has already been given to them by the Assessing Officer.
4. In view of this, we set aside the impugned order and allow the appeal.