https://www.taxtmi.com/caselaws?id=98695 Micro finished grained aluminium printing plates and pre-sensitised aluminium printing plates were treated as plates specially prepared for printing purposes after cleaning, graining, anodising and, where applicable, coating with light-sensitive chemicals. Heading 84.42 covered printing plates, including plates treated by planing, graining or polishing, and did not require the goods to be photographic plates. Heading 76.06 applied only to aluminium plates in base form, and Heading 37.01 covered photographic plates and film sensitised and unexposed. On that basis, the plates were classifiable under Heading 84.42 and not under Headings 76.06 or 37.01, and the assessee succeeded. en-us Thu, 08 Feb 1996 00:00:00 +0530 Sat, 21 Jan 2012 16:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98695 Micro finished grained aluminium printing plates and pre-sensitised aluminium printing plates were treated as plates specially prepared for printing purposes after cleaning, graining, anodising and, where applicable, coating with light-sensitive chemicals. Heading 84.42 covered printing plates, including plates treated by planing, graining or polishing, and did not require the goods to be photographic plates. Heading 76.06 applied only to aluminium plates in base form, and Heading 37.01 covered photographic plates and film sensitised and unexposed. On that basis, the plates were classifiable under Heading 84.42 and not under Headings 76.06 or 37.01, and the assessee succeeded. Case-Laws Central Excise Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98695