1999 (8) TMI 269

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....er per : P.C. Jain, Vice President]. -  Matter called. None for the appellants. However, by their letter dated 18-6-1999, they have requested for deciding the case on merits on the basis of available records. Hence, we have heard the ld. JDR for Revenue. 2. Question before us is classification of processed textile. The process of manufacture is described as below :-  "The p....

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....n would be under Tariff Heading 84.42. It reads as follows :- "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 and lith....

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....icle sensitised by photo-chemicals. He, therefore, submits that it is not a printing frame as such and at best only a part of printing frame. We also observe that classification given by the lower authority under Tariff Heading 37.04 will also not be appropriate because the tariff description reads as 'photographic textiles exposed but not developed', since it is a developed photographic textile, ....