Case: FUJIFILM INDIA PVT. LTD Vs. COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA

1. This appeal arises out of the final order No.A/1653/14/CSTB/C-I dated 29.10.2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeal No.C/192/12-MUM.2. We have heard the learned counsels for the parties.3. The issue before the learned Tribunal was with regard to classification of Imaging Plates, IP Cassettes and FCR Capsula.4. There was an order dated 20.02.2013 of the same Tribunal in the case of M/s. Jindal Photo India Pvt. Ltd. vs. Commissioner of Customs (Import), Nahva Sheva [Order No. 12/1237/13/CSTB/C-I in Appeal No.C/415/12-Mum] holding that Imaging Plates and IP Cassettes to be classifiable under Chapter 90 CTH 90189099 and, therefore, entitled to the benefit of notification No.21/2002 dated 01.03.2002. The classification of FCR Capsula was also decided in Jindal Photo India Pvt. Ltd. (supra) in a manner adverse to the assessee. No issue on the said classification was raised by the assessee in the present case wherein the issue of classification of Imaging Plates, IP Cassettes was alone contested.5. In the impugned order, the learned Tribunal did not accept the decision of the coordinate Bench in Jindal Photo India Pvt. Ltd. (supra) and took the view that the two items were more appropriately classifiable under Chapter 37 CTH 370110.6. As benefit under the notification No.21/2002-Cus dated 01.03.2002 was allowable in respect of Imaging Plates and IP Cassettes even if the same is to be classified under Chapter 37, the learned Tribunal, by the impugned order, held that the said two items will be eligible to the benefit of notification No.21/2002 dated 01.03.2002.7. Notwithstanding the above, as the appellant-assessee would be liable for payment of additional duty of customs by virtue of the notification under Serial No.357B, the present appeal has been filed.8. If the learned Tribunal was not in a position to accept the correctness of the decision of a coordinate Bench of Jindal Photo India Pvt. Ltd. (supra), the correct course of action would have been to seek the views of a larger Bench. Judicial discipline demanded the quasi judicial authority i.e. the learned Tribunal to act in such a manner. That apart, the learned Tribunal seems to have found a case which was not even urged by any of the parties before it, namely, that Imaging Plates and IP Cassettes merit classification under Chapter 37.

Decision reasoning: 1[ds]8. If the learned Tribunal was not in a position to accept the correctness of the decision of a coordinate Bench of Jindal Photo India Pvt. Ltd. (supra), the correct course of action would have been to seek the views of a larger Bench. Judicial discipline demanded the quasi judicial authority i.e. the learned Tribunal to act in such a manner. That apart, the learned Tribunal seems to have found a case which was not even urged by any of the parties before it, namely, that Imaging Plates and IP Cassettes merit classification under Chapter 37.