1998 (8) TMI 256

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....er (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the goods imported - Photopolymer Plate Making System (Plate Maker) used for preparing printing plates by photographic principles. The goods were classified under Heading No. 90.10 of the Customs Tariff at the point of import vide Bill of Entry dated 26-3-1987. The importers paid the appropriate Customs d....

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....ported in the year 1987, we are proceeding to decide the case on merits after hearing Shri R.S. Sangia, JDR, who is present for the appellants/Revenue. 3. Shri R.S. Sangia, JDR, submitted that the items imported worked on the photographic principles and were correctly classifiable under Heading No. 90.10 of the Customs Tariff which covered apparatus and equipment for automatically developing....

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....the Asstt. Collector of Customs, the importers had explained that a photo negative was placed on the plate in the exposure unit and the exposure section was closed. After which the same was washed and dried. This is then fixed in a block for printing. 5. The Collector of Customs (Appeals) had stated in his order that the impugned item was used for preparing printing plate by direct reproduct....