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of <h1>Supreme Court: Off-set Litho Paper Plates classified as printing plates, not coated paper.</h1> <h3>COLLECTOR OF CUSTOMS, BOMBAY Versus HARI & COMPANY</h3> COLLECTOR OF CUSTOMS, BOMBAY Versus HARI & COMPANY - 1997 (96) E.L.T. 503 (S.C.) The Supreme Court held that Off-set Litho Paper Plates imported by the respondent are classified as printing plates under Heading 84.34, not coated paper under Heading 48.01/21. The appeals by the Revenue were dismissed, with no order as to costs. (Citation: 1997 (10) TMI 72 - SC Order)
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