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Issues: Classification of "Screen Stretcher" under Customs Tariff Heading 8442.30 and eligibility for Notification No. 59/87-Cus.
Classification Issue Analysis: The appeal was filed against the Order-in-Appeal passed by the Collector, Customs (Appeals), New Delhi, regarding the classification of the "Screen Stretcher." The appellant claimed classification under Heading No. 8442.30 of the Customs Tariff and the benefit of Notification No. 59/87-Cus., dated 1-3-1987. However, the Revenue assessed the goods under Heading No. 84.79 of the Customs Tariff. The Collector, Customs (Appeals) held that the "screen stretcher" is correctly classifiable under residuary Heading 8479.89 of the Customs Tariff, as it is an apparatus designed only for stretching fabric for screen making, not for preparing or making printing blocks plates under Heading 8442. Appellant's Contention: The appellant argued that the "screen stretcher" is an apparatus for making printing blocks/screens, essential for printing glass bottles for aerated water. The process involves stretching fine steel wire mesh to ensure even tension, followed by bonding to wooden blocks and coating with photo emulsion for printing. The appellant emphasized that the stretching process is crucial for proper printing quality on bottles, as it ensures proper shade, coating, and figure completion. Referring to Customs Tariff Heading 84.42, the appellant contended that the "screen stretcher" falls under machinery, apparatus, and equipment for preparing or making printing blocks, thus classifiable under Heading 8442.30. Legal Analysis and Decision: The Tribunal analyzed the functions and descriptions of the "screen stretcher," noting its role in achieving optimum tension in wire mesh, essential for making printing blocks/plates/screens. Relying on the description from a relevant guide, the Tribunal found that the "screen stretcher" is designed to ensure even tension at each clamp, providing uniform and accurate screens. Consequently, the Tribunal concluded that the "screen stretcher" is an apparatus for preparing or making printing blocks, falling under Heading 8442.30 of the Customs Tariff. As a result, the Tribunal disagreed with the Collector's classification under Heading 8479 and allowed the appeal, setting aside the impugned order. Notification No. 59/87-Cus. Eligibility: Since the Tribunal classified the "screen stretcher" under Heading 8442.30 of the Customs Tariff, which is covered by Notification No. 59/87-Cus., the appellant was deemed entitled to the benefit of the notification. Therefore, the appellant's eligibility for the notification was confirmed based on the classification decision. Conclusion: In conclusion, the Appellate Tribunal ruled in favor of the appellant, holding that the "screen stretcher" is classifiable under Heading 8442.30 of the Customs Tariff, and the appellant is entitled to the benefit of Notification No. 59/87-Cus., dated 1-3-1987. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.
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