Commercial parlance governs tariff classification of plate processors used for printing plates, placing them under the printing machinery heading.

An automatic flexographic plate processor used exclusively to prepare printing plates was classified under Tariff Heading 84.34, not under Tariff Heading 90.10 or the alternative Heading 84.35. The Tribunal applied the commercial parlance principle, holding that where tariff terms are not specially defined they must be understood in the sense in which the trade understands them. On that basis, the machine was treated as printing-related machinery rather than photographic or photocopying apparatus, and the departmental classification was rejected. The CCCN explanatory notes were treated only as persuasive and not overriding the classification based on the nature and use of the goods.

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Issues: Whether the automatic flexographic plate processor was classifiable under Tariff Heading 84.34 of the Customs Tariff Act, 1975, or under Tariff Heading 90.10, with the alternative claim under Tariff Heading 84.35.

Analysis: The machine was found to be meant only for preparing printing plates used in printing machinery. The Tribunal relied on the preponderant line of its earlier decisions favouring classification of plate processors under Tariff Heading 84.34 and applied the commercial parlance principle, holding that where tariff terms are not specially defined they must be understood in the sense in which the trade concerned understands them. On that basis, the goods were treated as printing-related machinery rather than photographic apparatus or photocopying apparatus. The explanatory notes of the CCCN were considered only persuasive and could not outweigh the tariff classification arrived at on the nature and use of the goods.

Conclusion: The goods were held classifiable under Tariff Heading 84.34 and not under Tariff Heading 90.10 or 84.35; the classification adopted by the department was rejected.

Ratio Decidendi: Where a tariff entry is not specially defined, classification must follow the commercial parlance understanding of the goods, and a more specific printing-related heading will prevail over a general photographic or photocopying heading for a machine used exclusively to prepare printing plates.

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