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2001 (12) TMI 476
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.... for preparation of printing plates was held to be classifiable under Chapter Heading 9006.10 and the prayer of the importer for classification under Chapter 84.43 was rejected. The Assistant Commissioner noticed from the literature that both the items were same except minor technical specification being different. Therefore, he has applied the Tribunal's cited judgment and rejected the importers claim for classification under 84.43. Ld. Commissioner in his impugned order also agreed with the Assistant Commissioner and noted that the issue was covered by the judgment referred to by the Assistant Commissioner in the order-in-original. 2. Arguing for the appellant, ld. Consultant Shri Kumarasamy pointed out that the item along with the printing machine works after scanning the picture and separating the colour. He referred the above technical literature and the write-up and applied that it has to be classified only under Chapter Heading 8543. The intended function of the item is to work as ancillary for printing which is paramount for classification under Chapter Heading 8443. In this regard he also referred to the citation of the judgment rendered in the case of State Haryan....
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....ch are located in the scanning head. The separated light falls on the Photomultiplier, where they are converted to equivalent electronic signals. The colour computer recieves these signals and the operator can control the hue, colour, gradations, detail, in the quarter tone, middle tone and shadow areas of the pictures as and when required. From the colour computer the data goes to digital Electronics where scaling of the picture takes place. Then their signals are sent to the Laser Carriage where the Electronic Signals are used to modulate the Laser Light which forms the dots on the film. The laser light passes through fibre optics and falls on the drum where the film is mounted and the film is written with the image. The film is taken to the processor for developing, fixing and washing. The washed films are dried and checked for any disformation of images. Likewise the yellow, magenta, cyan, black colour positives are made and used to expose onto the plates. The CMYK plates are mounted on the printing machine. On white paper, Y plate with Yellow ink, M plate with Magenta ink, C plate with Cyan ink, K plate with Black ink, applies the corresponding images and we get the final p....
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....his appeal and hence, the appeal is rejected. Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} S/Shri S.L. Peeran, Jeet Ram Kait, JJ. REPRESENTED BY : Shri M.S. Kumarasamy, Consultant, for the Appellant. Shri G.S. Menon, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - In this appeal the appellant has claimed classification of the item Chromograph scanner CP345T under chapter sub-heading 8443.60 as a machine for use as ancillary to printing.....
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....o its earlier Larger Bench judgment rendered in the case of Scan Electronics v. CC as reported in 1988 (35) E.L.T. 690 and also Bombay High Court judgment rendered in the case of Metal Box Ltd. v. UOI, No. 439/1981. He submits that the matter was again referred to Larger Bench of 5 Members in the case of Light Publications v. CC as reported in 2000 (121) E.L.T. 495 for examining the correct classification of "master maker - printing plates". The Tribunal after due examination found that the item employed photographic principle in its working and therefore held that the item to be classified only under Chapter Heading 90.10 and overruled the Heading 84.34 and all judgments rendered under that heading and accepted those orders of the Tribunal which adopted the Chapter Heading 90. He submits that in terms of the literature and the catalogue and the citation referred to, the appellants do not have a case and the appeal is required to be rejected. 5. On a careful consideration and on examination of the catalogue we find that the authorities below have correctly analysed and applied the principles of classification in the matter. We notice from the certificate which is reproduced....
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....m where the film is mounted and the film is imprinted with the image. The film is taken to the processor for developing, fixing and washing. The washed film is dried and checked for any disformation of images. This material including the drawing and the reading of the catalogue clearly shows the principles of photography being utilised including the use of film. Therefore, the Assistant Commissioner applying the judgment of Colour Scan Pvt. Ltd. which classified Scanner ChromaGraphic DC 380 colour scanner with exposing unit ER and standard accessories under Chapter Heading 90.06 is correct and requires to be upheld. The rejection of classification under Chapter Heading 84.60 is in keeping with the judgment cited by the Assistant Commissioner. We further note that the Tribunal in the case of Colour Scanner Pvt. Ltd. (supra) have referred to earlier Larger Bench judgment of the Tribunal in the Scan Electronics (supra) and which relied on the Bombay High Court in the case of Metal Box Ltd. v. CC (supra). We also notice that the Larger Bench in the case of Light Publications v. CC (supra) upheld the classification to master maker - printing plates under Chapter Heading 90.10 solely on ....
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....d the prayer of the importer for classification under Chapter 84.43 was rejected. The Assistant Commissioner noticed from the literature that both the items were same except minor technical specification being different. Therefore, he has applied the Tribunal's cited judgment and rejected the importers claim for classification under 84.43. Ld. Commissioner in his impugned order also agreed with the Assistant Commissioner and noted that the issue was covered by the judgment referred to by the Assistant Commissioner in the order-in-original. 2. Arguing for the appellant, ld. Consultant Shri Kumarasamy pointed out that the item along with the printing machine works after scanning the picture and separating the colour. He referred the above technical literature and the write-up and applied that it has to be classified only under Chapter Heading 8543. The intended function of the item is to work as ancillary for printing which is paramount for classification under Chapter Heading 8443. In this regard he also referred to the citation of the judgment rendered in the case of State Haryana v. CC as reported in 98 SC 342 wherein the terms actually used was interpreted. He contended t....
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....y are converted to equivalent electronic signals. The colour computer recieves these signals and the operator can control the hue, colour, gradations, detail, in the quarter tone, middle tone and shadow areas of the pictures as and when required. From the colour computer the data goes to digital Electronics where scaling of the picture takes place. Then their signals are sent to the Laser Carriage where the Electronic Signals are used to modulate the Laser Light which forms the dots on the film. The laser light passes through fibre optics and falls on the drum where the film is mounted and the film is written with the image. The film is taken to the processor for developing, fixing and washing. The washed films are dried and checked for any disformation of images. Likewise the yellow, magenta, cyan, black colour positives are made and used to expose onto the plates. The CMYK plates are mounted on the printing machine. On white paper, Y plate with Yellow ink, M plate with Magenta ink, C plate with Cyan ink, K plate with Black ink, applies the corresponding images and we get the final print which is sent out to the customers. Originals Transparencies R....
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.... false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} S/Shri S.L. Peeran, Jeet Ram Kait, JJ. REPRESENTED BY : Shri M.S. Kumarasamy, Consultant, for the Appellant. Shri G.S. Menon, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - In this appeal the appellant has claimed classification of the item Chromograph scanner CP345T under chapter sub-heading 8443.60 as a machine for use as ancillary to printing. Their claim was rejected after thorough examination of the catalogue and fo....
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.... v. CC as reported in 1988 (35) E.L.T. 690 and also Bombay High Court judgment rendered in the case of Metal Box Ltd. v. UOI, No. 439/1981. He submits that the matter was again referred to Larger Bench of 5 Members in the case of Light Publications v. CC as reported in 2000 (121) E.L.T. 495 for examining the correct classification of "master maker - printing plates". The Tribunal after due examination found that the item employed photographic principle in its working and therefore held that the item to be classified only under Chapter Heading 90.10 and overruled the Heading 84.34 and all judgments rendered under that heading and accepted those orders of the Tribunal which adopted the Chapter Heading 90. He submits that in terms of the literature and the catalogue and the citation referred to, the appellants do not have a case and the appeal is required to be rejected. 5. On a careful consideration and on examination of the catalogue we find that the authorities below have correctly analysed and applied the principles of classification in the matter. We notice from the certificate which is reproduced at page 9 which describes functioning of the colour scanner referred to as ....