TaxTMI 
TaxTMI 
1990 (10) TMI 196
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....posite paper or paperboard and impregnated, coated, corrugated, embossed, perforated, surface coloured or decorated, ruled or printed paper or paperboard); filter blocks, slabs and plates of paper pulp; stationery made of paper or paperboard; articles not elsewhere specified, of paper, paperboard, paper pulp or cellulose wadding; (1) Not elsewhere specified. (2) Newsprint containing mechanical wood pulp amounting to not less than 70 per cent of the fibre content (excluding chrome, marble, flint, poster, stereo and art paper). (3) Other printing and writing paper." "84.34 Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than the machine tools of Heading No. 84.45/48, for preparing or working printing blocks, plates 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)." 4. In the import relative to Appeal No. C/1481/86-C, the goods, on test, were reported to consist of coated rectangular cut sheet having holes on upper and lower sides and composed of chemical wood pulp 1....
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.... Schedule in force from 28-2-1986 was based. 6. The manufacturer's test report dated 22-2-1985 on "LACOMA PAPER MASTER LITHO PLATES" reads as follows :- "Our LACOMA PAPER MASTER LITHO PLATES consist of Paper base coated with special chemicals e.g. Casein, Polyvinyl Alcohol, Acrylic Resins, Carboy Methyl, Cellulose & Starch etc. Paper works as a carrier and the special chemical coating in conjunction with special solutions achieves the remarkable phenomenon of attracting ink in image areas and repelling ink in non-image areas, though unlike block both areas fall in the same plane. Our PAPER LITHO PLATES are non-sensitised and are suitable for all types of reproduction including Printing with Offset Machines." The literature on the other brand involved in the present dispute - "COLITHO" - gives the following information :- COLITHO MORE THAN JUST A LITHO PLATE PLAIN PAPER COPIER Any document can be copied up to 2,000 times without the excessive expense of repetitive photo-copying simply by using a plain paper copier in conjunction with an offset machine. The normal copy paper is replaced by Colitho D. 1 materials - either sheets or rolls. The machine is operated in the normal....
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....ensitized. The chemical coating thereon, in conjunction with special solutions, attracts ink in the image areas and repels ink in the non-image areas. This does not suggest that the goods have to be further coated with photo-sensitive chemicals before use in offset printing. 8. Shri Sogani's next submission was that the words "prepared for printing purposes" in Heading 84.34 of the Schedule qualified only "blocks, plates, cylinders and lithographic stones" and not the group "printing type, impressed flongs and matrices, printing blocks, plates and cylinders" immediately preceding the aforesaid group. Again, the Learned D.R. did not make any submissions on this point. The text of the heading has been reproduced earlier. Having regard to the semi-colon which separates the former group from the latter group, the submission of Shri Sogani, in our view, is correct. The lower authorities were not correct in applying the qualifying words "prepared for printing purposes" to the latter group. 9. Shri Sogani next submitted that the subject paper was not a copying paper. It was made ready for use in printing on an off-set printing machine by imparting onto it the required text or drawing or....
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....es"] a description that did not appear in Heading 48.01/21 of the Schedule. Therefore, according to Shri Sogani, the said explanatory notes were of no avail to the Department. 11. Shri Sogani relied on the Tribunal's orders Nos. 261 to 278/86-C, dated 14-5-1986 in Kasturi & Sons v. Collector of Customs, Madras on the classification of "Toyobo" Printing Plates (exclusively used for printing purposes), under Heading 84.34 of the Schedule. These plates were photo-sensitive nylon printing plates. The assessee's contention was that they were used in printing and the photographic principle employed did not detract from their essential nature and characteristic of printing plates. The Revenue, however, sought to rely on the explanatory notes under Heading 37 of the C.C.C.N. ("Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or cloth") and Heading 84.34 thereof, classifying such goods under the former heading and excluding them from the latter, in support of classification under Heading 37.01/08 of the Schedule. The Tribunal noted the admitted position that the plates were exclusively used for printing and for no other purposes.....