1996 (5) TMI 200

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....Shri K.K. Jha, S.D.R., for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  These appeals are directed against Order-in-Appeal No. C.3/1048/1050, dated 6-4-1985 of Collector of Customs (Appeals). 1.2 Appellants had imported what they claimed to be highly polished Zinc Plates under Bill of Entry No. D. 336, dated 8-8-1979 and D. 162, dated 4-1-1980. The goods were ass....

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....or the purpose of preparing printing plates classification of these products under Item 26B of Central Excise Tariff as ordinary zinc plate would not be correct. It is only ordinary zinc manufactures as such as would attract duty under Tariff Item 26B(ii). These on the other hand are meant specifically for preparing printing blocks and if at all they attract Central Excise duty, proper tariff item....