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TMI Blog2011 (3) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... block’ - it is very clear that the photopolymer relief image plate manufactured by the party is known as ‘printing blocks’ both in the commercial parlance and also in the technical sense - The term ‘printing block’ is in the company of printing type and both have the same nature and same usage i.e. they are ready for printing. Therefore, what has to be seen is whether the product is capable of being used for printing purpose which is obviously so in the instant case - Held that: the photopolymer relief image plates manufactured by the assessee qualifies for the description of ‘printing blocks’ and accordingly, eligible for the duty exemption during the relevant period - Decided in favor of the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Heading No. 8442.10 and consequently the proceedings initiated under the show-cause notice was dropped. The department had filed an appeal against the said order-in-original before this Tribunal and the Tribunal vide order No. A/64/2007/C.II(EB), dated 24-1-2007 [2007 (211) E.L.T. 316 (Tribunal)] partly allowed the appeal on limitation and partly remanded the case for decision on merits. The case was remanded for deciding the classification afresh in the light of the expert opinion of Government Institute of Printing Technology, Mumbai and the other grounds raised by the department in the appeal before the Tribunal. According to the report of the Government Institute of Printing Technology, Mumbai dated 29-9-2000, the said institute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Institute of Printing Technology, Mumbai had opined that the photopolymer relief plates can be termed as printing blocks and they are used in the relief printing process such as Letterpress or Flexography and supported their view by referring to US Patent 6698354 dated 2-3-2004 for method and device for producing a printing block and US Patent No. 5407527 dated 18-4-1995 for automated process for the manufacture of flexible plates and apparatus for implementing the process. The Institute further opined that : "'Printing plate' is used to describe the Photopolymer plate which is the raw material used in the process. And after engraving this plate by chemical etching or laser ablation and creating a relief images on its surface th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use because hard relief plates (metal and most photopolymers) require very precise makeready for quality printing, owing to variable pressure exerted by the different size image elements. The pressure, or squeeze, to transfer ink exerts more pressure per unit area on small highlight dots than on large shadow dots or solid areas. To achieve equivalent ink transfer requires considerable time-intensive and expensive manual adjustment of pressure, or very precise pressure adjustment as in rotary letterpress presses." 4. In the light of these submissions the learned DR would submit that the product is a printing plate and not a printing block and, therefore, not eligible for duty exemption/concession. 5. Learned counsel appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 16-3-1995. Later on, the exemption was incorporated in the tariff itself. During the period from 1-3-1997 to 28-2-2005 under Heading 8442.10 attracting 'nil' rate of duty and from 1-3-2005 to -1-3-2007 under Heading No. 8442 50 32 for 'printing blocks' and 8442 50 40 for 'printing type' again attracting 'nil' rate of duty and thereafter by Notification No. 49/2006 dated 30-12-2006. According to him, there is no definition for 'printing blocks' and 'printing plates' either in the Tariff or in the HSN Explanatory Notes and, therefore, the product has to be understood according to commercial parlance. In the commercial parlance the product is known as 'printing blocks' and, therefore, eligible for duty exemption. 7. We have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al will have a uniform surface and processed photopolymer plates (printing block) will have raised image areas. 8. The expert opinion given by various engineering colleges and the Government Institute of Printing Technology clearly point to the fact that the relief image plates which is ready for use in printing is a 'printing block'. The commercial invoices issued by the party described the product as printing blocks and this fact has been confirmed by the Commissioner in his order. Therefore, it is very clear that the photopolymer relief image plate manufactured by the party is known as 'printing blocks' both in the commercial parlance and also in the technical sense. Further, the exemption notifications describe the product eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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