1998 (4) TMI 245

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....e benefit of Notification No. 59/87-Cus., dated 1-3-1987. The Revenue assessed the goods u/h No. 84.79 of the Customs Tariff. Appellant paid duty and after clearance of goods, appellant filed refund claim. The refund claim was rejected. The Collector, Customs (Appeals) in the impugned order held that the `screen stretcher' is an apparatus designed only for stretching the fabric for screen making and therefore, the said equipment would not be classifiable as machinery for preparing or making the printing blocks plates, under Customs Tariff Heading 8442 but is correctly classifiable under residuary Heading 8479.89 of the Customs Tariff. 3. Heard Shri R. Pal Singh, Constt. for the appellant and Shri R.S. Sangia, JDR for the respondent ....

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....t stretching of wire mesh is a sophisticated job and is an essential process for making the printing blocks/screen in the absence of optimum stretching, printing on bottles would not be of proper quality resulting in poor shade, poor coating and incomplete figure. The function of the stretcher is an integrated part of making the blocks/screens. 7. Heading 84.42 of the Customs Tariff provides as under : "84.42 Machinery, apparatus and equipment (other than the machine-tools of Heading Nos. 84.56 to 84.65), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders a....