https://www.taxtmi.com/caselaws?id=202225 Aluminium sensitized offset plates were treated as classifiable under Heading 8442 rather than Heading 3701 under the Central Excise Tariff Act. The tariff entries in Chapter 84 were read as aligned with the HSN and identical in wording, so earlier Tribunal and Supreme Court rulings on presensitised printing plates in customs matters were applied because the relevant descriptions and classification rationale were the same. On that basis, the product was classified under Heading 8442 and not Heading 3701, and the Revenue's appeal was rejected. en-us Tue, 06 Jul 2010 00:00:00 +0530 Mon, 07 Mar 2011 23:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202225 Aluminium sensitized offset plates were treated as classifiable under Heading 8442 rather than Heading 3701 under the Central Excise Tariff Act. The tariff entries in Chapter 84 were read as aligned with the HSN and identical in wording, so earlier Tribunal and Supreme Court rulings on presensitised printing plates in customs matters were applied because the relevant descriptions and classification rationale were the same. On that basis, the product was classified under Heading 8442 and not Heading 3701, and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202225