TaxTMI 
TaxTMI 
1994 (3) TMI 207
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....t by the said respondent. There is no representation from the other respondents. In so far as the other respondents are concerned we observe that the notice for today's hearing had been sent by the registered post. None of the notice has been returned undelivered. In the circumstances, we presume that the remaining respondents have received the notice for hearing; hence, we proceed to hear the matters ex parte. 2. All these appeals filed by the Revenue raise common questions and, therefore, all the matters are being taken up together for passing a common order. 2.1 Facts of the cases are as follows :- (i) Revenue issued show cause notices to various respondents demanding duty on `printing frames' falling under Chapter Hea....
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....ting that the applications are not maintainable because new cases regarding the classification of the said printing frames under Chapter 59 of the Central Excise Tariff Act, 1985 was sought to be made whereas the classification in the show cause notices issued by the Revenue itself was assumed to be under Chapter 84. The said classification under Chapter 84, it may be noted at this stage, has also been given in the Central Government's notification under Section 11C as mentioned above. One of the lower appellate authorities while dealing with the new ground of classification urged by the Revenue in the applications filed under Section 35E has held that the goods would fall under Tariff Heading 84.42 as originally assumed by the Revenue in t....
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....lsion is used to make a design as well as close the pores of the screen as per design. These screens, one for each colour, are mounted on the printing machine to print the requisite design on the fabrics. These flat bed screens were/are correctly classifiable under Chapter Heading No. 59.09 of the Schedule to Central Excise Tariff Act, 1985 as the "Textile product" of a kind suitable for industrial use. (iv) As per Explanatory Notes to the Harmonised System of Nomenclature (H.S.N.) page 823, bolting cloth cut to shape and trimmed with tapes or furnished with metal cyclets or cloth mounted on a frame for use in screen printing is classifiable as textile article of a kind used for technical purposes. (v) Section Note 1(a) to S....
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....ufactured `Flat Bed Screen' falling under Heading 59.09 out of bolting cloth and wooden/metal frames and the respondents were required to declare the same by filing classification list and price list. However, I, find that the show cause notices were not issued in respect to these flat bed screens falling under Heading 59.09. By application of photo sensitive chemicals, the flat bed screens are converted into printing frames and the same are no more considered as articles of textiles under Heading 59.09. They are therefore, rightly classifiable under Chapter Heading 84.42 as printing frames." 5. We have carefully considered the pleas advanced from both the sides on the question of classification of the printing frames referred to....