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TMI Blog1986 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of CV duty when like goods are not produced or manufactured in India deserves to be quashed as unjust and illegal and if not, their proper classification. 2. At the time of import, the imported goods were assessed to duty under Chapter 37 of CTA Heading 37.01/08 and for the purpose of additional duty under T.I.68 for Printing Plates and 37-C.II for R.C. Paper and Graphic Art Films. 3. The appellants claimed refund on the ground that the goods for purposes of basic customs duty correctly fell under Heading 84.34 of CTA and as they were not manufactured or produced in India, no additional duty was chargeable. The plea did not find favour with the lower authorities who by different orders rejected these claims. The orders were upheld in appeal by the lower appellate authority. Hence these appeals to the Tribunal. 4. At the hearing of the appeals on 17-4-1986, while according to Shri C.S. Vaidyanathan, Advocate Toyobo Printing Plates were directly used in printing, Shri Sundar Rajan, JDR stated that it had only a distant connection. For proper appreciation of the issue involved as respects this item, the Bench felt that parties should after examining the actual working of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. This exposed plate is further subjected to chemical processing in Nylo wash out unit which result in physical images coming in the form of relief on the plate. The plate which has the relief character is directly taken on the printing machine which is actually used for printing of the newspaper. In the photo-sensitive nylon printing plate used by M/s. Kasturi Sons, the same process is said to have been adopted except that in place of steel mounting/backing in the case of Times of India, they are using certain adhesive type of tapes to position the printing platoon the rotary machine." 5. The learned JDR agreed that the Toyobo photo-sensitive nylon printing plate (hereinafter called printing plate ) is exclusively used in printing industry and has no other use elsewhere. 6. At the hearing of the appeals, parties made both oral and written submissions. About Items 2 and 3 graphic art films and R.C. Paper, the learned Counsel for the appellants Shri Vaidyanathan and Shri Ravinder Bhatt mainly reiterated the grounds urged in the Memo of Appeal for challenging classification under Heading 37. The main grounds are that the Graphic Art Films are lithographic films which are di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following precedents :- (1) A.V. Venkateshwaran, C.C., Bombay v. Ramchand Sobhraj Wadhwaney and Ors. -1983 (13) E.L.T. 1327 (S.C.) (2) Indo International Industries v. Commercial ST, U.P. -1981 E.L.T. 325 (S.C.) (3) United Offset Process (P) Ltd. v. C. C, Bombay -1985 (19) E.L.T. 242 (4) Photophanes (P) Ltd. v. C. C., Bombay -1985 (19) E.L.T. 263 (5) Delhi Surgicals Dressings v. C.C., Bombay -1983 E.L.T 575 (6) Cougar International (Pvt.) Ltd. v. Collector of Customs, Cochin -1984 (16) E.L.T. 310 (7) Empire Jute Industries v. Collector of Central Excise -1985 (19) E.L.T. 572 (8) Collector of Customs, Delhi v. Electronic Industries -1983 (14) E.L.T. 2394 (9) Nivedita Chemicals (P) Ltd. v. C.C., Bombay -1985 (20) E.L.T. 382 (10) Bharat Electronics Ltd. v. C.C., Bangalore -1985 (19) E.L.T. 245 (11) Polyolefine Industries Ltd. v. C. C., Bombay -1983 E.L.T. 357 9. On behalf of the respondent, defending classification of Printing Plates under Heading 37.01/08 ibid, Shri Sundar Rajan advanced the following arguments :- 1. Toyobo photo-sensitive nylon printing plate is, as the name indicates, a sensitive material which is exposed to ultra-violet rays. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Photographic plates and film, sensitised, whether or not exposed or developed; sensitised paper, paperboard and cloth (including those used in X-ray, electrocardiographic, recording and photocopying work) whether or not exposed but not developed; cinematograph film; chemical products and flash light materials of a kind and in a form suitable for use in photography as specified in Note 2 to this Chapter : (1) Not elsewhere specified (2) Cinematograph film, not exposed Explanation. For the purposes of this sub-heading, where a film is designed with a view to different vertical sections thereof being exposed separately, its length shall be deemed to be the aggregate of the lengths of all such sections. (3) Cinematograph film, exposed. (4) X-ray film." 84.34. Machinery, apparatus and accessories for type-founding or typesetting; machinery, other than the machine tools of Heading No. 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 purposes (for example, planed, grained or polished). (emphas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms developed or exposed could it in popular sense be taken to be photographic plates and films. The answer, in our view, would be categorically in the negative because at the risk or reputation we must emphasise that the exclusive use of these plates is only in printing industry. Our categorical finding on this aspect would be that such plates by those dealing with them would be called printing plates and not photographic plates or films. 13. The terms photographic plates and films and printing plates have not been defined in the Tariff. Therefore, following the long line of precedents, these terms would have to be construed in their popular sense, i.e. the sense in which people conversant with the subject-matter with which the statute is dealing could attribute to it and on this test as there can be no doubt that the plates which even the Revenue calls printing plates at the time of import or clearance from the Customs deserve description as printing plates and not as photographic plates or films. 14. As for learned JDR s reliance on the Explanatory Notes on CCCN in his arguments, it is sufficient to say that the learned Collector (Appeals) for coming to a finding against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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