Photopolymer plate-making system classified under Heading 90.10 and sub-heading 9010.20, not Heading 84.42.

Imported photopolymer plate-making equipment used photographic principles to prepare printing plates, so it was classifiable under Heading 90.10 and sub-heading 9010.20 of the Customs Tariff rather than Heading 84.42. The Tribunal relied on the nature of the process-exposure of a photo negative followed by washing, drying and fixation-and followed an earlier view that a similar automatic plate processor fell within sub-heading 9010.20. The appellate authority's classification under Heading 84.42 was not accepted.

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Issues: Whether the imported Photopolymer Plate Making System was correctly classifiable under Heading 90.10 and sub-heading 9010.20 of the Customs Tariff, or under Heading 84.42 as claimed by the importer.

Analysis: The goods were described as a plate-making system used for preparing printing plates by photographic principles. The Tribunal noted that the import process involved exposure of a photo negative, followed by washing, drying, and fixation for printing, and that a similar automatic plate processor had already been held classifiable under heading 9010.20. The earlier view of the appellate authority placing the goods under heading 84.42 was not accepted.

Conclusion: The imported goods were correctly classifiable under Heading 90.10 and sub-heading 9010.20 of the Customs Tariff, and not under Heading 84.42.

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