9911796707
TMI Blog1986 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Collector thought that Heading 90.10 was the correct Heading. We reproduce these two Headings so that we can see their respective coverage : Heading 84.34 : Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than the machine tools of Heading 84.45/48 for preparing or working printing blocks, plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, prepared for printing purpose (for example, planed, grained or polished). Heading 90.10 : Apparatus and equipment of a kind used in photographic or cimematographic laboratories not falling within any other Heading in this Chapter; photocopying apparatus (whether incorporating an optical system or of the contact type) and thermo copying apparatus, screens for projectors. 3. The Appellate Collector seems to have been not a little influenced in his decision that this was not a photocopying machine by the fact that its cost is much too high for such a common ordinary job as photocopying and by the fact that it reproduces i.e. prints, a design on a screen in a series of sets which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LATES AND CYLINDERS; BLOCKS. PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED). and contain notes under the Heading which give a clue to the nature of machinery that this Heading covers under the C.C.C.N. This notes speak of : (i) Printing type and printing parts of printing machinery for example, separate characters, plates, blocks and cylinders engraved or otherwise prepared for printing used to print texts or illustrations (by hand or by the machines of Heading 84.35) and prepared lithographic stones, cylinders, blocks and plates (i.e. those prepared so as to be suitable for engraving or otherwise receiving an image for subsequent use in printing). They also include machines, apparatus and accessories used to make the type or other printing parts or used to assemble (compose or set) it for use in printing, whether by hand or mechanically. This explanation is clear enough; what follows is even clearer and says that the Heading is restricted to such equipment of a kind used in printing of texts or illustrations etc., whether on paper or sometimes on other material by the normal printing processes, namely : (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ographic laboratories and photocopying machine and apparatus. The Asstt. Collector wrote that the machine does not find mention in 84.40 and so could not be classified there. He preferred 90.10 because he took this machine to be a photographic machine and because it worked only on photocopying process. But it does not find mention in 80.10 either. Similarly the show cause notice of the Government of India said that the Government was of the view that step and repeat machine was basically a photocopying machine meant for reproducing from positive or negative to a light sensitive material and the machine appears to operate on the principle of photocopying contact and exposure. The error in this reasoning is that a photocopying machine is designed for copying written text and similar matter from paper to paper; the machine can be handled by a unskilled worker; that is not the case with the step and repeat machine which requires a certain amount of training although the manufacturers claim its simplicity make it suitable even for unskilled workers. The fact remains that the step and repeat machine is a far more complicated machine that requires far more operations and controls as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is machine does is not the kind of printing one associates with the printing of text, papers, books, pictures, graphics, illustrations etc. We repeat it by inviting the reader to read the Heading and the notes that appear in this Heading; it is a complete description and explanation of machines, components and parts that are employed on that find applications only in printing of documents papers etc. Even the exclusion at page 1284 tells the same story and point to the same fact: what are excluded are articles like stencil of zinc, special paper board for making printing flongs, machines for cutting stencils, telegraphic or radio equipment for sending or receiving perforation pattern, hand operated inking rollers. 10. Let us look at C.C.C.N. 84 35. This Heading covers all machines used for printing by means of the type, printing blocks, plates or cylinders of the previous Heading, excluding therefore : (a) Special machinery for the decorative printing of fabrics, wall paper etc. which print repetitive designs, repetitive words or overall colour by means of plate or a cylinders (Heading 84.40). 11. It is clear from this that Items 84.34 and 84.35 will both cover only printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, plates or cylinders . This machine, however, does none of these : it prepares the negative which is employed for etching or engraving the designs on the rollers. 15. The Asstt. Collector assessed the screen-copying installation under Heading 90.10 and the Appellate Collector agreed with this. He came to this conclusion because he saw that the installation completely answer to the exclusion clauses under Heading 84.34 in the explanatory notes and completely answer the description of goods under Heading 90.10. He recorded that for the plate making industry the need to develop or print or take exposure of such sizes is frequent while for the photographic studio it is rather infrequent. The installation will be needed even for plate which do not need the step and repeat machine. The show cause notice of the Government says that the Appellate Collector had extended the benefit of Notification No. 112/77 but be did so in respect of film and glass screens. The Government took the view that extension of the benefit of this notification was erroneous but no notice was issued by the Government in respect of the screen-copying installation. 16. There is no dispute by means of the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are printed for reproduction of goods and wares like textile, cans and card board etc. One can differentiate between the type of printing but to speak of a printing industry is not supported by anything one is aware of. The notification exempted goods that fall within Chapter 37 or Chapter 90 and it is not difficult to see that these goods can and do fall under Chapter 90 of the Customs Tariff. The Government appears to read this notification as exempting only goods used in the type printing industry which print reading matter etc. But this is not borne out by the text of the notification. We, therefore, consider that extention of the notification to a glass film screen to be quite correct. 19. Regarding the Danagraf camera, the Appellate Collector agreed the assessment should be under Heading 90.07 but conferred concession under Notification No. 112/77-Cus. The Government held the view that this notification was meant for cameras for preparing process and litho blocks in printing industry and not for textile printing, whereas these cameras were for textile printing. There is not much substance in the review notice. We have said there is nothing like a printing industry. The not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as merely a difference of opinion with the lower authorities. We must reject this argument of the importers. We agree with the department who argued that the Central Government under Section 131 (3) could make a review if it thinks that a wrong decision had been taken. 23. The learned counsel for the department argued that the Government said that the step and repeat machine was basically a photocopying machine. He said that the machine operated on the photographic principle; this is a correct statement. We have discussed the proper assessment of the step and repeat machine in the above paras and there is no need to say anything more now. We would however put on record that we agree with his contention that in interpretation of the Customs Tariff 1975 we would have to go by its rules of interpretation and the notes in the sections and chapters, rather than depend on trade parlance. 24. [Order per : S. D. Jha, Vice-President (J)]. - I have read with great care the illuminating order passed by Appellate Collector of Customs, Bombay and equally illuminating order proposed by Brother Syiem. 25. In respect of the present respondent Bharat Vijay Mills, Kalol, the items involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
