Gravure print cylinders used in factory printing qualify for exemption under the amended notification, making denial unsustainable.

Rotary nickel screen cylinders used within the factory for textile printing were treated as gravure print cylinders for the amended exemption notification. Because the amended notification extended exemption to gravure print cylinders and lithographic plates under Heading 84.42 when used in the factory of production for printing purposes, the goods fell within its scope for the relevant period. The earlier restriction to engraved copper rollers or cylinders under the unamended notification did not apply. Denial of exemption was therefore unsustainable.

---

---

Issues: Whether rotary nickel screen cylinders used within the factory for textile printing were eligible for exemption under the amended notification.

Analysis: The goods were found to answer the description of gravure print cylinders. The amended notification extended exemption to gravure print cylinders and lithographic plates falling under Heading 84.42 when used within the factory of production for printing purposes. The relevant period was after the amending notification had come into force, and the goods were used in the factory itself for textile printing. The earlier view restricting the exemption to engraved copper rollers or cylinders under the unamended notification did not govern the later period.

Conclusion: The goods were covered by the amended exemption notification and the denial of exemption was unsustainable.

Ratio Decidendi: Where goods fall within the description of gravure print cylinders and are used within the factory of production for printing purposes, they are entitled to exemption under the amended notification.

---