Textile printing screens classifiable under CET 8442.00, with Notification 67/91 exemption denied for a pre-notification period.

Nickel perforated rotary screens used for printing textiles were treated as classifiable under CET sub-heading 8442.00, following earlier Tribunal decisions on the same goods, and the classification adopted by the lower authorities was upheld. The benefit of Notification No. 67/91 was unavailable because the duty demand related to a period before the notification came into force, so the exemption could not be applied retrospectively. The denial of exemption was therefore sustained against the assessee.

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Issues: Whether nickel perforated rotary screens used for printing textiles were classifiable under CET sub-heading 8442.00 and whether the benefit of Notification No. 67/91 was available for a period prior to its issuance.

Analysis: The goods had already been held in earlier Tribunal decisions to fall under CET sub-heading 8442.00. Following that settled position, the classification adopted by the lower authorities was found to be correct. Since the duty demand related to a period before the notification was issued, the exemption under Notification No. 67/91 could not be extended to the period in dispute.

Conclusion: The classification under CET sub-heading 8442.00 was upheld and the denial of the benefit of Notification No. 67/91 was sustained, against the assessee.

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