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TMI Blog1996 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Pune, which order is the subject matter of Appeal No. E/1226/93-B1 referred to above. Both the appeals called for decision on similar issue. They were heard together and are being disposed of by this common order. 2. The matter relates to the classification of (i) micro finished grained aluminium printing plates, described in the classification list filed by the appellants as Aluminium Plates - Roughened, Anodised +ve -ve, micro finish +ve and -ve (hereinafter referred to as MGA plates) and (ii) pre-sensitised aluminium printing plates described by the appellants in the classification list as aluminium plates pre-sensitised +ve -ve - pre-sensitised (Eco) (hereinafter referred to as PA plates ). MGA plates were coated with grains and anodised and in some cases were supplied to the customers with further coating of chemical sensitive to light. PA plates were coated with chemicals sensitive to light and were supplied in light proof packing. They were exposed and developed by the user. The appellants claimed assessment of both the above type of plates under Heading No. 84.42 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sses of manufacture but the goods MGA plates remained classified under Heading No. 76.06 of the Tariff. Their plates were not for engraving and therefore, they were not classifiable under Heading No. 84.42. As the plates had not been exposed or developed, they cannot be said to have been prepared for printing purposes. The ld. SDR submitted that the adjudicating authority had based his conclusions on the Harmonised System of Nomenclature (HSN), which is a useful guide. In this connection, he relied upon the Supreme Court s decision in the case of C.C.E., Shillong v. Wood Craft Product - 1995 (77) E.L.T. 23 (S.C.). In rejoinder the ld. Advocate stated that their plates were for impressing and both impressing and engraving were referred to in Heading No. 84.42 of the Tariff. 6. We have carefully considered the matter. The two type of plates which are the sub-matter of the present proceedings have been described by the appellants in their reply to the show cause notice dt. 1-8-1990 at pages 81 to 83 of the paper book in Appeal No. 1226 as under :- (2) As regards to the product covered under 1 (a) of the classification list i.e. microfinished plates, it is submitted that these pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odising process where it passes through a solution of certain anodising chemicals at predetermined temperatures and through which a current of predetermined strength is passed and is then rinsed with fresh water. (iv) Silicating process (where it passes through sodium silicate) and then is rinsed with fresh water. (v) Drying process and then cut in to required sizes. The above processes make the plate suitable for printing only and are cleared accordingly. However, in order to call it pre-sensitized +ve plate it is taken out from the process after anodising and before silicating. Whereas for the purpose of making presensitized -ve plate all the processes described above are essential. At times, these plates are coated with light sensitive coating if so desired by the customer. However, in the absence of this process of light sensitized coating these plates cannot be termed or called as non-printing plates, as this coating is made on the plates at the printer s end, depending upon the type of printing required to be carried out. Hence department s contention to the effect that as light sensitive coating is done at the printer s end, these plates cannot be considered as compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d plates are coated (sensitized) when purchased and can be stored in the dark and used when desired. They will generally keep their sensitivity for six months to one year. They consist of a thin film of a light sensitive material usually a diazo compound coated on the specially treated base plate. If the printer coats the plates, they had to be used shortly thereafter because the coatings harden quickly. A hard coating will not take an image. The negative flat is placed on the plate and both are put in a vacuum printing frame. Light from high intensity lamps shines through the negatives, hardening the coating under the transparent parts. The opaque parts of the negatives block the light leaving the coating under them soft. Developing ink is spread over the exposed plate. The plate is then rinsed with the water and the non-printing parts are washed away only the hard ink receptive water repellant images remain. 9. In so far as a photographic plate is concerned, it is a film, in the form of a plate and is to be placed in a camera. Rays of light enter a camera and are focused into an image. The light exposes the film in the camera causing chemical changes on the film s surface. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The base aluminium plates had been subjected to the various processes of graining, anodizing, etc. As a consequence of processing on the base aluminium plate with ceramic grinding balls, silica powder, sodium dichromate etc., a grained surface is created on the plate to make them grained aluminium plates. The Collector of Central Excise, Aurangabad in the order dt. 30-11-1993 in the appellants own case had observed with regard to these plates as under :- (d) I find that the assessee has done certain specific processes for treatment of the surface for particular end use, cutting the plates to shape and size for eventual end use requirement in printing industry. From the documents submitted at the personal hearing I find that such plates, which are roughened but are not coated are understood as printing plates in common parlance test as laid down by Hon Supreme Court and in view of the above argument. I would classify these plates under heading No. 84.42 and not under Heading No. 76.06. 11. It may be mentioned at this stage that heading No. 84.42 which is based on the HSN Heading No. 84.34 does not rule out the photographic principle for classifying of the goods under that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious processes to which the plate were subjected to by the appellants were by way of preparation of the said plates for printing purposes. In the circumstances, it cannot be said that they were not covered by Heading No. 84.42 of the Tariff. 13. In the case of Kasturi Sons v. Collector of Customs - 1989 (44) E.L.T. 488 (Tribunal) the Tribunal construing the terms photographic plates and the printing plates in the popular sense (the sense in which people conversant with the subject matter with which the statute was dealing could attribute to it), observed that the plates under consideration by them in that case were printing plates. In para-16 of their decision the Tribunal had observed as under :- The goods cannot also be denied classification as printing plates merely on the ground that photographic principle is involved in its use or scientifically or technically it may be photographic plates. 14. As a result, both the type of plates (i) micro finished grained aluminium printing plate and (ii) pre-sensitized aluminium printing plates, are held properly classifiable under Heading No. 84.42 of the Tariff. Both the appeals are disposed of in the above terms. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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