{"id":269648,"date":"1983-04-28T00:00:00","date_gmt":"1983-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/overseas-trading-co-ac-bank-note-vs-collector-of-customs-on-28-april-1983"},"modified":"2017-04-18T04:30:45","modified_gmt":"2017-04-17T23:00:45","slug":"overseas-trading-co-ac-bank-note-vs-collector-of-customs-on-28-april-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/overseas-trading-co-ac-bank-note-vs-collector-of-customs-on-28-april-1983","title":{"rendered":"Overseas Trading Co. A\/C Bank Note &#8230; vs Collector Of Customs on 28 April, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Overseas Trading Co. A\/C Bank Note &#8230; vs Collector Of Customs on 28 April, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 ECR 1491 D Tri Delhi<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p id=\"p_1\">1. The case was heard on 28.4.1983.\n<\/p>\n<p id=\"p_2\">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 &amp; 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.&#8217;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&#8217;s representative had nothing to say regarding the appellants&#8217; claim. On careful consideration of the matter, we find the appellants&#8217; claim for re-classification of the goods under Item 87 ICT maintainable and accordingly we&#8217; allow their appeal with consequential relief to them.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Overseas Trading Co. A\/C Bank Note &#8230; vs Collector Of Customs on 28 April, 1983 Equivalent citations: 1983 ECR 1491 D Tri Delhi ORDER 1. The case was heard on 28.4.1983. 2. The appellants seek re-assessment of raw materials for the printing of bank notes, namely, Photopolymer printing [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-269648","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Overseas Trading Co. 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