Supreme Court affirms classification of "Presensitised Printing Plates" as printing components under Chapter Heading 8442.50
COLLECTOR OF CUSTOMS, MADRAS Versus KUMUDAN PUBLICATIONS (P) LTD.
COLLECTOR OF CUSTOMS, MADRAS Versus KUMUDAN PUBLICATIONS (P) LTD. - 1997 (92) E.L.T. 447 (Tribunal) The judgment deals with the classification of "Presensitised Printing Plates" under different tariff headings. The Hon'ble Supreme Court upheld that the plates are classifiable under Chapter Heading 8442.50 as printing components. The appeals filed by the revenue were dismissed as the issue had already been decided by the Supreme Court.