9911796707
TMI Blog2024 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 and if the same are Digital offset printing plates then they would be covered under Notification no.51/2012. But if the both the cases anti-dumping duty is leviable however at different ways. It is apparent that lithography plates are plain plates which are capable of transferring images from its surface as a printing material. The distinction made out in the two anti-dumping Notification is dependent on the ability to make the images on the plate by Digital means and otherwise. Both the digital and Pre-Sensitized plates are lithographic plates. Thus, the classification of both the plates remains the same. In these circumstances merely coming to the conclusion that Digital plates are classifiable under heading 8442.5020 is not sufficient or hold that the goods are digital offset printing plates because even Pre-Sensitized Offset Plates are also classifiable under the same sub heading 8442.5020 Levy of anti-dumping duty - confiscation - redemption fine - HELD THAT:- The revenue has failed to establish that the goods are in the nature of digital offset printing plates as nothing in para 23.1 of the order in original, relied by the Commissioner (Appeals) in his order, talks about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late thickness 0.28 mm, plate coating UV-CTCP:PINK, size 441 x 501 mm) . 2.1 Learned counsel pointed out that anti-dumping duty is imposed by two notifications namely 51//2012-Customs (ADD) and 25/2014- Customs (ADD) dated 09.06.2014. Notification no. 25/2014-Customs (ADD) imposes anti-dumping duty on goods namely Pre-Sensitized Positive Offset Aluminum plates . Notification no. 51/2012-Customs (ADD) imposes anti-dumping duty on goods namely Digital offset Printing Plates . Learned Counsel pointed out that the goods imported by them are covered by Notification 25/2014-Customs (ADD) whereas revenue is of the opinion that the goods are Digital offset Printing Plates and therefore classifiable under heading 8442.5020 and therefore covered by Notification no. 51/2012-Customs (ADD). 2.2 Learned Counsel pointed out that samples were drawn before delivery of goods in presence of Chartered Engineer. The Chartered Engineer as well as Metalab a laboratory from which samples have been tested before delivery of goods clearly indicates that goods are Pre-Sensitized Positive Offset Aluminum Plates. The said report of the Chartered Engineer has been rejected in the impugned order because the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions. We find that the appellant D D Marketing had imported goods described as Pre-Sensitized Positive offset Aluminum Plates and classified the same under CTH 84425010 vide bill of entry dated 02.12.2015. The said goods attracts anti-dumping duty vide Notification no. 51/2012-Customs (ADD) dated 03.12.2012. The country of origin was declared as Taiwan. The country of origin certificate submitted by importer was verified for the website as per the link mentioned in the origin certificate for online verification and on verification, it was found that the country of origin certificate bearing the said number was issued by Dubai authorities. A summon was issued to the customs broker dated 23.12.2015 to present himself on 22.12.2015. The custom broker informed that he had received the documents from the importer through M/s. Om Trans Logistics through E-mail and thereafter the checklist for bill of entry was generated. Thereafter, summon were also issued to Shri Jaimin Pandya of M/s. OMSL International and thereafter to Shri Dhirubhai Patel of D D Marketing the second noticee. In his statement Shri Dhirubhai Patel admitted that the actual country of origin of goods is China. He inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g time for Digital plates are much lower than though that required for analogue plates. In the case of analogue plates images are first transferred from the computer to the graphic art film and thereafter the image is transferred from graphic art film to plate. The development process includes some manual work. 4.2 The heading 8442 reads as under:- 8442 MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINE TOOLDS OF HEADING 8456 TO 8465) FOR PREPARING OR MAKING PLATES, PRINTING COMPONENT; PLATES CULINDERS AND OTHER PRINTING COMPONENETS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANE, GRAINED OR POLISHED) 84425010 PLATES AND CYLINDERS 84425020 LITHOGRAPHIC.PLATES Lithography plate is a Aluminum plate with coated surface of light sensitive material which is hardened (or exposed) by light passing through the clear arrears of the film negative. The areas that are hardened by the exposure become the image area. The polymer in the non-image area (dark area of the negative film) is removed from the plate processing. When developed, the image area of the plate is ink receptive and the non-image area of the plate is water receptive. The pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mselves came forward and declared that the country of origin is China. Thus, the charge of mis-declaring country of origin is established. The conduct of the appellant was without doubt with the intention to evade the anti-dumping duty as has also been admitted by the second appellant. 4.5 Admittedly, the goods were described as Pre-Sensitized Positive Offset Aluminum Plates in the import documents. The Onus of establishing that the said goods are mis-declared was on revenue. If the goods are indeed Pre-Sensitized Positive Offset Aluminum Plates then they would be covered by the anti-dumping duty Notification no. 25/2014 and if the same are Digital offset printing plates then they would be covered under Notification no.51/2012. But if the both the cases anti-dumping duty is leviable however at different ways. 4.6 It is notice that the impugned order relies on para 23.1 of the order in origin in respect of classification of the goods. Para 23.1 of the order-in-origin reads as follows:- 23.1 (a) With the frame work of aforesaid four questions set out for determination, while dealing with the first and foremost question it is noticed that the goods under import are Pre-Sensitized Alum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a coated surface of light sensitive material, which is hardened (or exposed) by light passing through the clear arrears of a film negative. The areas that are hardened by the exposure become the image area. The polymer in non-image areas (dark areas of the negative film) is removed during the plate processing. When developed, the image area of the plate is oleophilic (ink receptive) and the non-image area of the plate is hydrophilic (water receptive). Plate manufacturing starts with base Aluminum whose surface is grained to become water receptive. There are several methods for graining the surface of the Aluminum. The grained plate is then anodized to harden the surface for better life. The thicker the anidioc layer the longer the plate life. Thus, from the above discussion, it is evident that the goods are Lithographic plates and are appropriately correctly classifiable under CTH 84425020. A perusal of the aforesaid para, which in turn has been relied by Commissioner (Appeals) in it s order, does not suggest as to why the goods are classifiable as Digital Offset printing plates. The entire discussion in para 23.1 (C and D) is for classification of goods as lithographic plates u ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
