1996 (11) TMI 193

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....pellant. S/Shri Manoj Arora and G. Sai Kumar, Advocates, for  the Respondents. [Order per : S.L. Peeran, Member, (J)]. -  In all these three appeals common question of law and facts arises for disposal as per law. In these appeals, the question of correct classification of the product "Presensitised Printing Plates" arises and as to whether they are classifiable under Heading 84....

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....ated 5-12-1995. Counsel filed a copy of the judgment and submitted that in terms of the judgment, the revenue appeals listed for hearing today are required to be dismissed by upholding the contention of the importer that the imported item is a part of printing machine and not falling under Chapter Heading 37, which is for photographic plates and film in the flat, sensitised, unexposed, of any mate....