Customs classification follows imported character, with printing plates under Heading 84.34 and graphic art films under Heading 37.01/08.

Customs classification turned on the character of the goods at the time of import. Toyobo printing plates and lithographic coated or presensitised plates were treated as similar in quality and character to the goods covered by the Tribunal's earlier ruling in the assessee's own case, so Heading 84.34 was applied. Graphic art films, however, were governed by the earlier Tribunal view placing them under Heading 37.01/08, and the commercial-understanding argument failed for want of supporting evidence. The appeals thus succeeded only for printing plates, while the classification of graphic art films remained unchanged.

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Issues: (i) Whether toyobo printing plates and lithographic coated plates or presensitised plates were classifiable under Heading 84.34 of the Customs Tariff Act, 1975 or under Heading 37.01/08 of the Customs Tariff Act, 1975; (ii) Whether graphic art films were classifiable under Heading 84.34 of the Customs Tariff Act, 1975 or under Heading 37.01/08 of the Customs Tariff Act, 1975.

Issue (i): Whether toyobo printing plates and lithographic coated plates or presensitised plates were classifiable under Heading 84.34 of the Customs Tariff Act, 1975 or under Heading 37.01/08 of the Customs Tariff Act, 1975.

Analysis: The goods were found to be covered by the Tribunal's earlier decision in the assessee's own case. Lithographic coated plates and presensitised plates were treated as similar in quality and character to toyobo printing plates. The classification was therefore determined by the character of the goods as imported, and the earlier view under Heading 84.34 was followed.

Conclusion: This issue was decided in favour of the assessee, and the plates were held classifiable under Heading 84.34.

Issue (ii): Whether graphic art films were classifiable under Heading 84.34 of the Customs Tariff Act, 1975 or under Heading 37.01/08 of the Customs Tariff Act, 1975.

Analysis: The earlier Tribunal decision had upheld classification of graphic art films under Heading 37.01/08. The plea based on commercial understanding was not accepted because no supporting evidence was available, and no basis was found to depart from the earlier classification.

Conclusion: This issue was decided against the assessee, and the classification under Heading 37.01/08 was upheld.

Final Conclusion: The appeals succeeded only in respect of printing plates, while the classification of graphic art films and the additional duty position remained undisturbed.

Ratio Decidendi: In customs classification, the controlling factor is the character of the goods at the time of import, and an end-use or commercial-understanding argument cannot displace the applicable heading in the absence of supporting evidence or a statutory basis for such a test.

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