Functional classification of processed textile screen favoured Heading 84.42 as a printing component, not a photographic textile.

Processed textile screen developed through sensitisation and exposure was classified by functional use rather than as a photographic or coated textile. Tariff Heading 37.04 was excluded because the design had been imprinted and the material had been developed, not merely exposed. Tariff Heading 59.09 was also rejected because Chapter Note 6 applied to coating or covering of textile material, which did not match the product's processed character. As the item was usable only in a printing frame and served as a printing component, it was held classifiable under Tariff Heading 84.42 in favour of the assessee.

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Issues: Whether the processed textile screen used in printing was classifiable under Tariff Heading 84.42, or under Tariff Heading 37.04 or Tariff Heading 59.09.

Analysis: The product was not merely a photographic textile exposed but not developed, because the design was imprinted on the sensitised cloth and the material was therefore developed. Tariff Heading 37.04 was held inapplicable on that basis. Tariff Heading 59.09 was also ruled out since Chapter Note 6 covered coating or covering of textile material, whereas the product in question had undergone exposure and further development. The product was found to be usable only in a printing frame, and its true character was treated as that of an item meant for printing components.

Conclusion: The proper classification was under Tariff Heading 84.42, in favour of the assessee.

Ratio Decidendi: A processed textile article developed through sensitisation and used only in a printing frame is classifiable according to its functional use as a printing component under Tariff Heading 84.42, and not under headings meant for photographic textiles or coated textile materials.

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