9911796707
TMI Blog1998 (4) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant filed this appeal against the Order-in-Appeal dated 22-8-1994 passed by the Collector, Customs (Appeals), New Delhi. 2. Appellant made import of Screen Stretcher and claimed classification of the goods u/s.h. No. 8442.30 of the Customs Tariff and also claimed the benefit of Notification No. 59/87-Cus., dated 1-3-1987. The Revenue assessed the goods u/h No. 84.79 of the Customs Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the printing screen/blocks classifiable u/s.h. No. 8442.30 of the Customs Tariff and is covered under the Notification No. 59/87-Cus., dated 1-3-1987 and the Revenue classified the goods u/h No. 8479 of the Customs Tariff as appliances having individual functions not specified or included elsewhere in this Chapter. 5. The contention of the appellant is that `screen stretcher is used for making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... block is ready for printing glass bottles for aerated water. 6. The contention of the appellant is that stretching of wire mesh is a sophisticated job and is an essential process for making the printing blocks/screen in the absence of optimum stretching, printing on bottles would not be of proper quality resulting in poor shade, poor coating and incomplete figure. The function of the stretcher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for glass decoration 1993 Edition. The description of the `screen stretcher is given as screen stretcher is designed to ensure not only even tension in each direction but also even tension at each clamp which gives uniform and accurate screens. It describes as adjustable screen fabric stretchers for glass and ceramic printing. 10. Screen stretcher is used to achieve optimum even tension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the findings of the Collector, Customs (Appeals) that `screen stretcher is an appliance having individual function not specified or included elsewhere in the Chapter 84. 13. As we held that the screen stretcher is classifiable u/s.h. No. 8442.30 of the Customs Tariff and the Notification No. 56/87-Cus., dated 1-3-1987 at serial No. 32 includes the goods falling under sub-heading No. 8442. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
