9911796707
TMI Blog2006 (11) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) classified under heading of 84.42 of schedule CETA 1985 - Appeal No. E/405/2002-Mum. - Misc. Order No. M/1718/2006-WZB/(EB) - Dated:- 1-11-2006 - [Order per: Jyoti Balasundaram, Vice-President]. - The issue referred to the Larger Bench is the classification of "Exposed Aluminium Plates" - whether under Chapter Heading 37.05 of the Schedule to the Central Excise Tariff, 1985 elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumudan Publications (P) Ltd.- 1997 (96) E.L.T. 226 (S.C.) the Apex Court has upheld classification of photo-sensitive nylon printing plates under heading 84.34 of the Customs Tariff Act, 1975 and not under heading 37.01/08 thereof, holding that the goods are exclusively used in printing and cannot be called photographic plates within the meaning of Chapter 37 the Apex Court has held them to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio of the Apex Court decisions in the case of Collector of Customs v. Kumudan Publications (P) Ltd. and Collector v. Kasturi Sons (cited supra) we hold that the goods in dispute in the present appeal fall for classification under Heading 84.42 (Corresponding to Heading 84.34 of the Customs Tariff Act). The reference is answered accordingly. 4.We are informed that no other dispute surviv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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