1999 (10) TMI 195 - AT - Central Excise

Aluminium plates properly classified for printing, not photography, by Tribunal decision. Function & end-use key.

The Tribunal determined that the exposed and developed aluminium plates for manufacturing printed articles were correctly classified under Heading No. ... Classification Issues:Classification of exposed and developed aluminium plates for manufacturing printed articles.Analysis:1. The matter in this appeal revolves around the classification of exposed and developed aluminium plates used for manufacturing printed articles. The respondents purchased sensitised unexposed aluminium plates and subjected them to the process of exposure and development. The Asstt. Collector of Central Excise classified these plates under sub-heading No. 8442.00 of the Central Excise Tariff. A demand and penalty were imposed, which were challenged on appeal by the respondents.2. The respondents argued that the unexposed sensitised plates were classifiable under Heading No. 37.01, and after undergoing exposure and development, they could be covered by Heading No. 37.05. Reference was made to the Explanatory Notes of HSN and a previous Tribunal decision.3. The Revenue contended that the aluminium plates were not photographic plates but were for printing purposes, thus classifiable under Heading No. 84.42. They referred to the HSN Explanatory Notes to support their argument.4. The Tribunal analyzed the process undertaken by the respondents and concluded that the plates in question were not photographic plates but were developed plates for printing purposes. Heading No. 37.05 covered photographic plates, while Heading No. 84.42 encompassed developed plates for printing purposes ready for use.5. Heading No. 84.42 covered machinery, apparatus, and equipment for preparing printing blocks, plates, cylinders, and other printing components. The Tribunal relied on the function and end-use in determining the classification, as established in a Supreme Court decision.6. The Tribunal clarified that sensitised plates were excluded from Heading No. 84.42, and the disputed plates were not sensitised but exposed and developed. The process described did not involve emulsions based on silver halides, distinguishing them from sensitised plates used in photography.7. The Tribunal referenced a previous decision regarding the classification of printing plates and confirmed that plates exclusively used in printing should be classified under Heading No. 84.42, even if the photographic principle was involved.8. The Tribunal discussed a previous case involving photo-sensitive nylon printing plates and the Supreme Court's decision regarding their classification under Heading No. 84.34. The conclusion was that the printing plates were correctly classified under Heading No. 84.34 for printing purposes.9. Ultimately, the Tribunal disagreed with the Collector of Central Excise (Appeals) and set aside the order, restoring the original classification of the exposed and developed aluminium plates for manufacturing printed articles.