1998 (11) TMI 288

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....i B.N. Rangwani, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein received duty paid offset printing plates from their customers and processed them with the help of exposing unit, whirler and duty paid plate processor. They claimed that the activity of offset plate setting did not amount to manufacture as they only exposed and developed the....

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....rned DR Shri H.K. Jain submits that since Heading 8442 specifically covers printing plate and since HSN Explanatory Notes under Heading 84.42 clearly states that since sensitised plates consisting of metal or plastic coated with sensitised photographic emulsion, are excluded from the Heading 84.42 and are classifiable under Heading 37.01, the specific Heading 84.42 is appropriate for the product a....

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....t has not been the case of the Department either before the Assistant Collector or before the Collector (Appeals) or even before the Tribunal that respondents received goods other than printing plate unexposed. The learned DR seeks to urge before us that the sensitising of the printing plate is actually for the purpose of printing and without sensitising, the item cannot be considered as a printin....