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of <h1>CEGAT Decision: Printing Frames Classified Under Heading 84.42 Until May 1, 1994; Heading 59.09 Thereafter.</h1> The circular addresses the classification and excisability of printing frames and flat bed screens from March 1, 1986, to May 2, 1994. Initially, printing frames under heading 84.42 were exempt from duty if used within the production factory. Amendments and notifications led to disputes over classification, with the Board ultimately accepting a decision by CEGAT to classify them under heading 84.42 until May 1, 1994. From May 2, 1994, they are classified under heading 59.09, supported by a Section 37B Order. Pending assessments should be finalized based on this classification, and the circular is intended for internal guidance.
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