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TMI Blog1991 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... e first appeal is the classification of automatic flexographic plate processor with automatic After exposure unit and photopolymer plate and UV Lamp. The appellants herein have claimed classification under Tariff Heading (T.H.) 84.35 CTA whereas the department has assessed it under T.H. 90.10 CTA, 1975. The Assistant Collector, who examined the refund claim of the appellants and the classification contended by the appellants, observed as follows :- The claimants have submitted the write-up and leaflet showing the function of the Automatic Flexographic plate processor with the accessories. The polymer plate is inserted into the machine with the required negative and is exposed to the ultra violet rays. The exposed photo polymer plate is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind used in photographic or cinematographic laboratories. The machine has no photocopying capacity. In photocopying it was urged, the object is photoed and reproduced as such. On the contrary, the photo making is completed in a different operation and only the negative is inserted in the machine. It is the image in the negative which is sought to be impressed on the plate and this does not involve any photo copying as generally understood in trade and commercial parlance. It was also emphasised that in any photocopying apparatus incorporating optical system, the optical image of the original is projected to light sensitive circle and a developer. In any case, unless the original is brought into contact with the sensitive surface, there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 101/90-B2 1-2-1990 2258/83 Vinand Block Makers C.C. Bombay 4. 227/90-B2 2-4-1990 2372/82 C.C. Calcutta Anand Bazar Patrika 5. 289/90-B2 21-5-1990 309/84-B2 C.C. N. Delhi Indo Swiss Trading 6. 285-287/90-B2 15-6-1990 1557/82, 1177, 1178/84 C.C. Madras Vice Versa Indian Express. Classification by the REMARKS Party AC Coll (A) CEGAT 84.34 90.10 90.10 90.10 Yesitani Brand Automatic Plate Processor NT-A2 84.34 90.10 90.10 90.10 Flip Top Maker 84.34 90.10 90.10 90.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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). 84.35 -Other printing machinery, machinery for uses ancillary to printing. 90.10 -Apparatus and equipment of a kind used in photographic or cinematographic 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." From the case law mentioned above, it is apparent that the preponderant weight of the Tribunal s opinion is in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Explanatory Notes of CCCN in his arguments, it is sufficient to say that the learned Collector (Appeals) for coming to a finding against the appellants did not rely on the same. Even otherwise at best these notes have persuasive value and in the view we have taken above about these plates, we do not see how these could help the respondent." The ratio of aforesaid observation applies with full force to the facts and circumstances of these cases. 5.1 Therefore, having regard to the preponderant opinion of the Tribunal s judgments as well as to the general principle of interpreting the Entries in the Tariff, we are of the view that the goods under consideration are classifiable under T.H. 84.34 and not under T.H. 90.10. The plate proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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