https://www.taxtmi.com/caselaws?id=917 Exposed aluminium plates used exclusively for printing were treated as printing plates prepared for printing purposes, not as photographic plates under Chapter Heading 37.05. Applying earlier Supreme Court authority on comparable plates, the functional use of the goods was the ative factor, and goods exclusively used in printing fall under the tariff heading covering printing blocks, plates and similar articles. As a result, the exemption linked to Chapter Heading 37.05 under Notification No. 217/86-C.E. did not apply, and classification under Heading 84.42 was upheld. en-us Wed, 01 Nov 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=917 Exposed aluminium plates used exclusively for printing were treated as printing plates prepared for printing purposes, not as photographic plates under Chapter Heading 37.05. Applying earlier Supreme Court authority on comparable plates, the functional use of the goods was the ative factor, and goods exclusively used in printing fall under the tariff heading covering printing blocks, plates and similar articles. As a result, the exemption linked to Chapter Heading 37.05 under Notification No. 217/86-C.E. did not apply, and classification under Heading 84.42 was upheld. Case-Laws Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=917