Classification of aluminium sensitized offset plates under Heading 8442 affirmed over Heading 3701 on aligned tariff wording.

Aluminium sensitized offset plates were treated as classifiable under Heading 8442 rather than Heading 3701 under the Central Excise Tariff Act. The tariff entries in Chapter 84 were read as aligned with the HSN and identical in wording, so earlier Tribunal and Supreme Court rulings on presensitised printing plates in customs matters were applied because the relevant descriptions and classification rationale were the same. On that basis, the product was classified under Heading 8442 and not Heading 3701, and the Revenue's appeal was rejected.

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Issues: Whether aluminium sensitized offset plates were correctly classifiable under Heading 8442 rather than Heading 3701 under the Central Excise Tariff Act.

Analysis: The tariff entries under Chapter 84 of the Customs Tariff Act and the Central Excise Tariff Act were treated as aligned to the HSN and identical in wording. The earlier Tribunal and Supreme Court decisions on presensitised printing plates, though rendered in customs matters, were considered applicable because the relevant tariff descriptions were the same and the product fell within the same classification rationale.

Conclusion: The product was held classifiable under Heading 8442 and not under Heading 3701, and the Revenue's appeal was rejected.

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