2006 (11) TMI 11

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..... osed Aluminium Plates" - whether under Chapter Heading 37.05 of the Schedule to the Central Excise Tariff, 1985 eligible to the benefit of exemption in terms of Notification No. 217/86-C.E., dated 2-4-1986, as contended by the assessees or under Central Excise Tariff subheading 8442.00 which is not covered by the notification above mentioned. 2.None appears for the assessees and hence we have hea .....

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..... ting and cannot be called photographic plates within the meaning of Chapter 37 the Apex Court has held them to be covered by heading 84.34 which covers "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, impressed flongs and matrices, printing blocks, plates and cylinders; bl .....

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..... the Customs Tariff Act). The reference is answered accordingly. 4.We are informed that no other dispute survives for decision by the Division Bench as the only issue was that of classification of goods. Since classification has been held to be under Heading 84.42 of the Schedule to Central Excise Tariff Act, 1985, we uphold the impugned order of the Commissioner (Appeals) who has classified the .....

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