Colour scanner classification under Heading 90.06 bars exemption meant for machinery ancillary to printing.
A colour scanner used for preparing printing plates before the printing process was held to fall under Heading 90.06 as a photographic camera, not under Heading 84.43 as a machine ancillary to printing. The relevant distinction was that ancillary printing machines operate with printing machines during or after printing for feeding, handling, or further working of paper, whereas this equipment worked on photographic principles in plate preparation. Because the goods were not classifiable under Heading 84.43, exemption under the cited customs notification was unavailable, and the separate treatment of photographic cameras in the excise notification confirmed that result.
Issues: (i) Whether the imported colour scanner was classifiable as a machine for uses ancillary to printing under Heading No. 84.43 or as a photographic camera under Heading No. 90.06; (ii) whether the goods were entitled to the benefit of the relevant exemption notifications.
Issue (i): Whether the imported colour scanner was classifiable as a machine for uses ancillary to printing under Heading No. 84.43 or as a photographic camera under Heading No. 90.06.
Analysis: The imported equipment was used for preparation of plates and operated in a process before printing, whereas machines ancillary to printing are those exclusively designed to operate with printing machines during or after the printing operation for feeding, handling, or further working of paper or rolls. The goods did not answer that description. The tariff entry for Heading No. 90.06 was wide enough to cover photographic cameras, including cameras of a kind used for preparing printing plates or cylinders, and the goods worked on photographic principles.
Conclusion: The goods were correctly classifiable under Heading No. 90.06 and not under Heading No. 84.43.
Issue (ii): Whether the goods were entitled to the benefit of the relevant exemption notifications.
Analysis: Since the goods were not classifiable under Heading No. 84.43, they could not claim exemption under Notification No. 59/87-Cus. The description in Notification No. 71/86-C.E. also treated photographic cameras separately from other goods, and cameras used for preparing printing plates fell within the category of photographic cameras.
Conclusion: The exemption benefit was not available to the imported goods.
Final Conclusion: The classification adopted by the appellate authority was upheld and the appeals failed on merits.
Ratio Decidendi: A machine used in plate preparation before printing is not a machine ancillary to printing, and where the tariff specifically covers photographic cameras, exemption meant for another heading cannot be claimed.
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