Classification of flat bed screens as printing plates under Heading 84.42 upheld; exemption benefit remained available.

Flat bed screens made from textile material treated with photosensitive chemicals were treated as printing plates, not textile articles. On that basis, they were classifiable under Heading 84.42 rather than Heading 59.09 of the Central Excise Tariff. The classification adopted by the Collector (Appeals) was therefore upheld, and the consequential benefit of Notification No. 201/87-C.E. remained available.

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Issues: Whether flat bed screens were classifiable under Heading 84.42 or Heading 59.09 of the Central Excise Tariff Act, and whether they were entitled to the benefit of Notification No. 201/87-C.E.

Analysis: The Tribunal followed its earlier decision holding that printing frames are not articles of textile materials, because the textile material is converted into printing plates by the application of photosensitive chemicals. On that reasoning, the goods fell under Heading 84.42 and not under Heading 59.09. Since the classification adopted by the Collector (Appeals) was consistent with that view, there was no infirmity in the order granting the consequential exemption benefit.

Conclusion: The classification under Heading 84.42 was upheld and the benefit of Notification No. 201/87-C.E. remained available.

Final Conclusion: The revenue challenge failed because the impugned order correctly treated the goods as falling under the tariff heading applicable to printing frames rather than textile articles.

Ratio Decidendi: Where textile material is transformed into printing plates by photosensitive chemical treatment, the resulting goods are classifiable under Heading 84.42 and not as textile articles under Heading 59.09.

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