1991 (7) TMI 196

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....t with in the impugned order. 2. Question involved in the first appeal is the classification of automatic flexographic plate processor with automatic "After exposure unit" and photopolymer plate and UV Lamp. The appellants herein have claimed classification under Tariff Heading (T.H.) 84.35 CTA whereas the department has assessed it under T.H. 90.10 CTA, 1975. The Assistant Collector, who examined the refund claim of the appellants and the classification contended by the appellants, observed as follows :- "The claimants have submitted the write-up and leaflet showing the function of the Automatic Flexographic plate processor with the accessories. The polymer plate is inserted into the machine with the required negative and is exposed ....

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....photocopying function is performed. It is not a machine of a kind used in photographic or cinematographic laboratories. The machine has no photocopying capacity. In photocopying it was urged, the object is photoed and reproduced as such. On the contrary, the photo making is completed in a different operation and only the negative is inserted in the machine. It is the image in the negative which is sought to be impressed on the plate and this does not involve any photo copying as generally understood in trade and commercial parlance. It was also emphasised that in any photocopying apparatus incorporating optical system, the optical image of the original is projected to light sensitive circle and a developer. In any case, unless the original ....

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.... 3. 101/90-B2 1-2-1990 2258/83 Vinand Block Makers C.C. Bombay 4. 227/90-B2 2-4-1990 2372/82 C.C. Calcutta Anand Bazar Patrika 5. 289/90-B2 21-5-1990 309/84-B2 C.C. N. Delhi Indo Swiss Trading 6. 285-287/90-B2 15-6-1990 1557/82, 1177, 1178/84 C.C. Madras Vice Versa Indian Express.       Classification by the REMARKS Party AC  Coll (A) CEGAT   84.34 90.10 90.10 90.10 Yesitani Brand Automatic Plate Processor NT-A2 84.34 90.10 90.10 90.10 Flip Top Maker 84.34 90.10 90.10 90.10 Plate Maker M2 A2 as per Printasia 1989 (43) E.L.T. 574 84.34 90.10 84.34 84.34 Semi-Automatic....

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....nes, prepared for printing purposes (for example, planed, grained or polished). 84.35 -Other printing machinery, machinery for uses ancillary to printing. 90.10 -Apparatus and equipment of a kind used in photographic or cinematographic laboratories not falling within any other heading in this Chapter, photocopying apparatus (whether incorporating an optical system or of the contact type) and thermo copying apparatus, screens for projectors." From the case law mentioned above, it is apparent that the preponderant weight of the Tribunal's opinion is in favour of the classification of the machine under T.H. 84.34. In 1989 (44) E.L.T. 488 [Kasturi & Sons v. CCE] referred to in remarks column against S. No. 6 of the aforesaid Table of c....