9911796707
TMI Blog1990 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment claims classification under Heading 90.10 which covers inter alia, apparatus/equipment used for photographic processes. 2. The machine imported by the appellants includes built-in polymer re-cycling unit consists of 2 units capable of producing 35 direct plates per hour, employing the dry development process. Each unit consists of 2 sub-units. The first sub-unit consists of the following: (a) An arrangement for firmly fixing an aluminium plate (already out to shape and size) on a frame, by vacuum. (b) The aluminium plate is then automatically smeared with a pre-prepared Polymer mix (imported) by an automatic dispenser. (c) A doctor blade then moves over the aluminium plate smeared with polymer mix to remove excess polymer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c laboratories, nor is it a photocopying apparatus incorporating either an optical system or of the contact type. The description of the Heading 90.10 of the CTA therefore, does not cover the machine. On the other hand, the machine is a composite one, where the preparation of the raw plate and processing of the semifinished plate to make it into a finished plate is of as large, if not more, importance than the one stage where ultra violet light is impinged through on the raw plate coated with polymer. The machine is not a photocopying apparatus. Apart from the fact that it has multiple functions, some of the requisite of photocopying such as the necessity for contact between a prepared film and the plate on which the words, letters or figur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the issue of classification of plate making machine stands settled in favour of the Department by a decision of this Tribunal in the case of Print Asia Corporation v. C.C. [1989 (43) E.L.T. 574] in which automatic plate processor was held classifiable as photographic item under Heading 90.10. In reply, the learned counsel places reliance on the decision of the Supreme Court in the case of United Offset Process (P) Ltd. v. Asst. Collector of Customs [1988 (38) E.L.T. 568] in which the assessment of colour scanner Chromograph used to prepare colour separation sets (which might be useful for printing) under Heading 90.10 was set aside and the matter remanded to the Tribunal to ascertain whether the imported item could be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ationary Air Knife, which blows off uncured liquid polymer from around the hardened image. (6) Uncured polymer is collected and filtered for re-use, after mixing with new polymer. (7) Platen delivers plate under the blotting rollers and into a rack which carries the plate into the Post-Exposure unit. (8) Microswitch-operated Post-Exposure is automatic through delivery. 8. No photographic process is employed in the said machine. Further, there is a gap approximately 0.3 mm between the copy negative and the coated aluminium plate thus ruling out contact which is a essential requisite of photocopying. In addition, there does not appear to be any evidence let in to show that this is an apparatus or equipment of a kind used in photograph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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