Master plates for aluminium label printing classified under Heading 37.01; appellate reference treated as a typing mistake.

Goods used as master plates for printing aluminium labels, rather than exposed photographic plates, were treated as correctly classifiable under Heading 37.01. The contrary description in the appellate order was regarded as a typing mistake, so the order-in-appeal was set aside and the original classification was restored. The Revenue's classification under Heading 37.01 was therefore sustained on the basis of the actual nature and use of the goods.

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Issues: Whether the goods manufactured by the assessee were correctly classifiable as photographic plates under Heading 37.01, and whether the order-in-appeal rejecting that classification was liable to be set aside.

Analysis: The goods were found to be master plates used for printing aluminium labels and not exposed plates. The classification adopted by the adjudicating authority under Heading 37.01 was accepted as correct, and the contrary reference in the appellate order was treated as a typing mistake.

Conclusion: The goods were held classifiable under Heading 37.01, the order-in-appeal was set aside, and the order-in-original was restored, resulting in success for the Revenue.

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