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TMI Blog1996 (11) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : S.L. Peeran, Member, (J)]. In all these three appeals common question of law and facts arises for disposal as per law. In these appeals, the question of correct classification of the product Presensitised Printing Plates arises and as to whether they are classifiable under Heading 8442.50 of tariff as claimed by the revenue or under Heading 37.01/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the judgment, the revenue appeals listed for hearing today are required to be dismissed by upholding the contention of the importer that the imported item is a part of printing machine and not falling under Chapter Heading 37, which is for photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper board or textiles; instant film print in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he copy of the judgment in the Court today. On perusal we find that the issue pertaining to classification of the printing plates which is also a subject matter in these appeals have been finally decided by the Hon ble Supreme Court in favour of the party and applying the ratio of these judgments, we do not find any substance in these appeals and therefore, we dismiss the same. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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