1989 (7) TMI 198

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.... the lower authorities. The appellants are aggrieved by the rejection of their appeal before the Appellate Collector of Customs, Bombay in his order-in-appeal dated 27-9-1982 passed in F. No. S/49-17782 Aid which confirmed the order-in-original No. S/12/4094/81, dated 2-12-1981/10-2-1982. 2. The contention of the appellants is that the imported Automatic plate processor is not a photographic item and the principle of photography is not involved. It is also not a photocopying machine as has been held by the Asstt. Collector. The principle involved in this item is of polymer chemistry. There is no sensitive coating on the plate used in the apparatus for printing on the plastic material, which gets embossed with the matter to be printe....

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....lates or cylinders; printing type impressed flongs and matrices printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones prepared for printing purposes (for example planed, grained or polished)." The entry in Item No. 90.10 of Customs Tariff Act, 1975 reads as follows - "Apparatus and equipment for automatically developing photographic (including cinematrographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper." 7. In the extract from "The Condensed Chemical Dictionary" Tenth Edition revised by Gessner G. Hawley, the terms photochemistry, photographic chemistry and photopolymer are given at page 812,813. They are reproduced below - "Photoche....

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....e region of the spectrum and thus do not correctly represent the light spectrum striking them. Widely used sensitizers include the cyanine dyes the merocyanines, the benzoazoles and the benzothiazoles. Cryplocyanine sensitizes the extreme red and infrared." "Photopolymer - A polymer or plastic so made that it undergoes a change on exposure to light. Such materials Can be used for printing and lithography plates for photographic prints and microfilm copying. The effect of the light may be to cause further polymerization or crosslinking or may cause degradation. One application involves the use of esters of polyvinyl alcohol which cross link and to become insoluble whereas unexposed portions of the material remain soluble." 8. The speci....

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....lm and the object of reproduction, the image of the object falls on the plastic plate. A transformation occurs on the plastic plate leaving the impression of the object. The ultra violet rays brings a transformation in the colour of the plastic plate except to the extent of the object. The plastic plate becomes white leaving the yellow colour on the portion of the reproduced image. An identical photo image is produced on the plastic plate by the passing of ultra violet rays through the film. The plastic plate is plain washed in water to remove the strains on the plastic sheet. The company catalogue clearly explains the apparatus or processor as "photo sensitive solid nylon photopolymer plate". Further in the explanatory given in catalogu....