Tariff classification of presensitised printing plates follows binding Supreme Court principle: treated as printing machinery component, not photographic material.

Presensitised printing plates were held classifiable under Heading 8442.50 of the Customs Tariff Act, 1985, because the controlling Supreme Court decision had already determined that the product functioned as a component of printing machinery and not as photographic plates or film. Applying that binding classification principle, the Tribunal found no surviving merit in the competing claim under Heading 37.01/99 or 3701.99, including the corresponding old tariff entries. The revenue appeals therefore failed, and the classification in favour of Heading 8442.50 was maintained.

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Issues: Whether presensitised printing plates were classifiable under Heading 8442.50 of the Customs Tariff Act, 1985, or under Heading 37.01/99 or 3701.99, and the corresponding old tariff headings under the Customs Tariff Act, 1975.

Analysis: The classification dispute had already been finally decided by the Supreme Court in an identical matter involving the same product. The controlling determination was that the imported item was to be used as a component of printing machinery and did not fall within the tariff entry for photographic plates and film. Applying that binding classification principle, the Tribunal held that the present appeals raised no surviving merit.

Conclusion: The goods were classifiable under Heading 8442.50 of the Customs Tariff Act, 1985, and not under the competing heading for photographic materials. The revenue appeals failed.

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