TMI Blog2004 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 158/88-Cus., dated 13-5-1988. The claim for refund was rejected by the Assistant Collector on the ground that the catalogues submitted by them indicated that the equipment was meant for visual judgment of the evenness of the print, while heading CTH 9024.80 covers machines/appliances for testing hardness compressibility, elasticity or other mechanical properties and hence the goods were not classifiable under CTH 9024.80. The Commissioner (Appeals) upheld the adjudication order. Hence this appeal. 2. None appears for the appellants in spite of notice. Hence we heard the learned SDR and perused the records. 3. We find that the Commissioner (Appeals) has discussed in detail the working of the imported item and its functions and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On model AIC 2-5, prints up to 50 mm wide can be made which enables the visual judgment of the evenness to print in a glance. A test strips printed in two colours shows the composite print of the two colours as well as the separate colours. He has also noted that the catalogue shows various applications of the tester, namely : 1. Density and colour of the print, 2. Picking 3. Striking - in 4. Tendency of offset inks to emulsify 5. Smoothness of paper 6. Testing inks for wet-on-wet printing. 7. Transparency of printing inks 8. Scumming test 9. Determination of ink transfer 10. Striking through 11. Testing offset blankets, He has fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the strips of paper with a low pick resistance. Speed at the beginning of picking with a certain paper/ink combination, is not the same as the admissible printing speed on the press. But one can be sure that if a paper with a certain pick resistance can be well printed with a certain ink, this also will be the case with other papers of the same or higher pick resistance. From the above it is clear that the tester does not measure or test picking strength of the paper but merely indicates that a paper of certain type having certain picking strength is printable or not. If one looks at the application with regard to striking-in, which is a measure of speed with which the ink is absorbed by the paper, the IGT striking-in test is based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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