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TMI Blog1997 (11) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... nly roughening one side of aluminium sheets to enable further processes to be carried out on these sheets by the buyers who converted such sheets into lithographite plates. They are not manufacturers of lithographic plates as such. He submits that Collector (Appeals) himself in order-in-appeal dated 27-3-1985 held that the process carried out on the aluminium sheets by mere roughening did not amount to manufacture. Assistant Collector in his order dated 30-12-1985 has set out in detail the processes to which such roughened plates are subjected subsequent to removal and has held that aluminium roughened at one side remains sheet and does not acquire character of lithographic plate as such. Collector (Appeals) has not given any finding on the detailed reasoned order given by the Assistant Collector. The order of the Assistant Collector described in detail how these lithographic plates are known in the market and has also referred to trade opinion in detail and also the opinion of the Deputy Chemists and 3 experts. He also cites in support of his contention Tribunal s Order No. 325/87-B-I, dated 11-5-1987 [1990 (45) E.L.T. 262 (Tribunal)], where the Tribunal held that intensive polish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, corrugated, ribbed, channelled, polished, coated, embossed or rounded at the edges) provided that they do not thereby assume the character of articles of products falling within other headings [Chapter Note 2(c)]. As per page 529 of the encyclopedia of chemical technology by Kirk Othemer Vol. 16 (2nd Ed.), aluminium plates are grained or roughened prior to coating or processing in the manufacture of lithographic plates. The roughened aluminium plates are made from plain aluminium sheets (duty paid in this case) by roughening one side by a mechanical process. From what has been stated in the said encyclopedia of chemical technology, graining or roughening is a process required prior to coating or processing after which it can be made into a lithographic plate. In this respect opinions of two experts were requested. Shri R. Subbu, of Printing Advisory Services, Bombay-5 has, inter alia opined as under : (a) The roughened aluminium plate cannot be directly used as lithographic plate. (b) Rughened Aluminium Plate as any dry metal plate can accept a greasy image, but without preparation a water absorbing non-image area cannot be created nor will it run a reasonable number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-image areas to make them ink repellant and water receptive. (d) Inking and protecting the surface through application of special chemicals makes the plate lithographic plate. After completion of the above operation successfully, the lithographic plate comes into existence. Professor, Dr. S.P. Potnis, Professor of polymer Technology and Head of the plastic and paints division deptt. of Chemical Technology, University of Bombay, whose opinion has been furnished by M/s. Technova, in his certificate dated 4-10-1985 after examining and testing the samples, has given his opinion as follows : (1) The roughened aluminium sheet is similar to plate aluminium sheet except that one side is roughened by rubbing with abrasive material. The process is purely mechanical one. It does not involve any type of chemical treatment or coating or modification of surface in any other way. (2) Lithographic plate is very distinct from both a plain sheet or roughened aluminium sheet. (3) For conversion of roughened aluminium sheet into lithographic plate, following process have to be undergone : (a) A special light sensitive coating based on polymeric binder and chemicals has to be appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coated with a number of light sensitive chemicals so as to help put an image on them. The chemicals are evenly coated on the sheet with the help of a whirler. (ii) Then the coated sheets are exposed in the ultra violet light source through a litho positive or negative bearing the image to be printed. (iii) Latent image is formed on it. The colour of the exposed parts changes and a faint image is visible. The plate with the visible latent image is put through a process of development involving a number of chemicals. Coating on the image area is hardened and remains on the plate. Coating from the non-image areas is washed away. After development, a lithographic plate becomes ready, which has image areas and non-image areas. M/s. Technova, Bombay have also submitted a letter dated 15-2-1986 from M/s. Canway Printers P. Ltd., Bombay-18, describing the process required for platemaking which requires chemical sensitising, exposure, lacquering/developing, washing and gumming to make the plate ready for going on the machine. From the report of D.C.G. and experts opinions and enquiries with the printing industries, it is clear that the product processed by the assessee is Aluminiu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be used as they are, unless they are subjected to the various other processes required to convert them into lithographic plates by the receiver. It also clearly brings out the difference between a roughened aluminium sheet and a lithographic plate. M/s. Technovo, Bombay, have referred to the decision of Collector (Appeals) Bombay s Order-in-Appeal No. M/385-81-152/85, dated 27-3-1985 in this respect. In this case the Collector (Appeals) was deciding an appeal filed by M/s. Technova, Bombay against the Order-in-Original No. V(68)4-12/79-3582, dated 24-8-1981 passed by A.C.C. Ex. On.G-I Bombay-I, holding the said product manufactured by them as falling under T.I. 68 and confirming the demands raised for the period from 10-1-1978 to 25-5-1978. While setting aside the demands for the period barred by limitation under Rule 10 of C. Ex. Rules, 1944, the Collector (Appeals) Bombay has also opined that the said roughening process will not amount to manufacture under Section 2(f) of C. Ex. Act, 1944." 7. We also find that earlier Collector (Appeals) vide his order dated 27-3-1985 held in assessee s own case that roughening of aluminium sheets on one side would not amount to manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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