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TMI Blog1999 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... printed articles. The respondents had manufactured such exposed and developed plates and had used them captively without any declaration and without payment of any Central Excise duty. Proceedings were drawn against them under show cause notice dated 29-1-1992 and such plates were held to be classifiable under sub-heading No. 8442.00 of the Central Excise Tariff by the Asstt. Collector of Central Excise. A demand of Rs. 12,978.15 was confirmed for the period July, 1991 to December, 1991, and a penalty of Rs. 500/- was imposed. On appeal, the Collector of Central Excise (Appeals) held the plates in question classifiable under Heading No. 37.05 of the Tariff. 2. The respondents have prayed for decision on merits. In the written submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphic establishment. They had no photographic laboratory. The process adopted by them was not that of photography. According to Chapter Note 2, under Chapter 37 photographic relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces. Chapter 37 of the Central Excise Tariff covers photographic or cinematographic goods. Plates exposed are those that have been chemically treated to render the image visible. Plates may be negative with lights and shades reversed or positive for the duplication of further positives, or reversible for direct production of positives. Heading No. 37.05 covered the photographic plates and film, exposed and devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Indian Tool Manufacturers v. Asstt. Collector of Central Excise, Nasik, 1994 (74) E.L.T. 12 (S.C.)]. According to HSN Heading No. 84.42 included inter alia printing type and the printing parts of printing machinery, for example, separate characters, plates, blocks and cylinders, engraved or otherwise prepared for printing, used to print texts or illustrations (by hand or by the machines of Heading 84.43): and prepared lithographic stones, cylinders, blocks and plates (i.e. those prepared so as to be suitable for engraving or otherwise receiving an image for subsequent use in printing). Offset print plates of zinc or aluminium or similar flexible metal sheets on which the design is reproduced in the flat are included by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by the Tribunal s decision in the case of Kasturi Sons, supra. The matter was under the erstwhile Customs Tariff, but the goods imported were printing plates which were directly and exclusively used in printing. They were held to be classifiable under Heading No. 84.34 of the erstwhile Customs Tariff which during the relevant time covered the same as Heading No. 84.42 of the Central Excise Tariff. Heading No. 84.34 of the erstwhile Customs Tariff read as under : Machinery, apparatus and accessories for type founding or type-setting machinery other than the machine tools of Heading No. 84.45/48, for preparing or working printing blocks, plates or cylinders; printing type impressed flongs and matrics, printing blocks, plates or cy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Counsel for Revenue. Firstly, there is no material placed before us to show that the goods referred to in the Notification No. 161 are the same goods as are concerned herein. There is equally no material to show that the respondents-assessees have taken advantage of the said Notification. Coming to the question of classification. Chapter Heading 37.01/08 speaks inter alia of photographic plates and film sensitised whether or not exposed or developed. As against this Chapter Heading 84.34 (which is relied upon by the respondents-assessees) speaks of machinery apparatus and accessories for type founding or type setting; machinery, other than the machine tools of Heading printing blocks, plates or cylinders; printing type, impres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates and comprised of a base polyester film, an adhesive and anti-halation layer, a layer of photo-sensitive nylon resin and finally a cover film of polyester thereon. It was the photo-sensitive nylon resin layer that gives the printing plate its photo-sensitivity to ultra-violet light and made it useful as a printing plate. According to the Tribunal, such plates were classifiable under Heading No. 37.01/08 of the erstwhile Customs Tariff and not Heading No. 84.34 thereof. This case was referred by the Counsel for the Revenue before the Supreme Court in Collector of Customs v. Kumudam Publications (P) Ltd., 1997 (96) E.L.T. 226 (S.C.). The Hon ble Supreme Court while holding that toyobo photo-sensitive nylon printing plates were classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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