Central Excise - Classification of 'FLAT-BED SCREENS for printing textiles - Instructions - Regarding - Central Excise - 22/ICCIF/89-CX.1

Central Excise - Classification of 'FLAT-BED SCREENS for printing textiles - Instructions - Regarding Circular No. 22/ICCIF/89-CX.1 Dated 20-12-1989 [From F.No. 59/09/89-CX. I] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of 'FLAT-BED SCREENS for printing textiles - Instructions - Regarding. A doubt has been raised as to the classification of 'Flat Bed Screens' for printing textiles, whether under sub-heading No. 3703.20 or 3704.20 as sensitised textiles or under heading No. 59.09 as all textile articles of a kind used for technical purposes. 2. Some textile processing units manufacture 'Flat Bed Screens' for printing textiles. For this purpose duty paid Nylon bolting cloth and metal/wooden frames are purchased from the market. The Nylon bolting cloth is cut to required size and affixed to the frame by glue. A light sensitive emulsion is coated on the cloth. A negative containing the required design is placed between the screen and the light source and the screen is exposed to produce the required designs. The emulsion on the screen is hardened wherever the light has passed through the screen and the rest of the emulsion is washed away by water. The emulsion is used to make a design as well as close the pores of the screen as per design. These screens, one for each colour, are mounted on the printing machine to print the requisite designs on the fabrics. 3. The screens are assessed in different field formations either under sub-heading 3704.20 or heading No. 84.42 of CET. CERA raised on objection holding that the screen is classifiable under Heading No. 3703.20 attracting duty at 20% ad valorem. An assessee contended that as the screen is developed and exposed, it falls under tariff heading No. 37.05 attracting nil rate of duty. 4. The matter was discussed in the South Zone Tariff Conference held at Coimbatore on 9th/11th September, 1989 wherein it viewed that the 'Flat Bed Screen' is classifiable under heading No. 59.09 in view of the Section Note 1(c) of Section XVI and HSN Notes at pages 823 and 824 that all textile articles of a kind used for technical purposes are classifiable under heading No. 59.09. A view, was expressed that nylon bolting clot cannot suffer duty under heading No. 59.09 twice. The Conference deliberated on this and concluded that the product can be classified twice under the same heading provided the character of the article changes. And in this case, the cloth in running length has become a screen on a frame. Hence, it was decided that the 'Flat Bed Screen' is classifiable under heading No. 59.09 of the Central Excise Tariff. 5. The matter was further examined in the Board. As per note 1(b) of Sec. XI, (the Textile and Textile Article) this Section doesn't include sensitised textiles of Chapter 37. In other words sensitised textiles are excluded from textiles section and should be classified in Chapter 37 in Heading Nos. 37.03 and 37.04 i.e., when sensitised unexposed, the classification is 37.03 and when it is exposed but not developed, it should be 37.04. But after exposure and developing, the textile material ceases to be sensitised textile of Chapter 37. The goods become developed photographic textile article known as screen for screen printing purposes. The classification is more appropriate in heading 59.09, as textile products of a kind suitable for industrial use. So it was decided to accept the recommendation of the South Zone Tariff Conference, that the goods in question are classifiable under heading No. 59.09 of the Central Excise Tariff. 6. Field formations and trade interests may be informed suitably.