https://www.taxtmi.com/caselaws?id=92394 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. en-us Mon, 16 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 13:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92394 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. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92394