2004 (7) TMI 411

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....5% under Customs Tariff Heading 9024.80 read with Notification 158/88-Cus., dated 13-5-1988. The claim for refund was rejected by the Assistant Collector on the ground that the catalogues submitted by them indicated that the equipment was meant for visual judgment of the evenness of the print, while heading CTH 9024.80 covers machines/appliances for testing hardness compressibility, elasticity or other mechanical properties and hence the goods were not classifiable under CTH 9024.80. The Commissioner (Appeals) upheld the adjudication order. Hence this appeal. 2. None appears for the appellants in spite of notice. Hence we heard the learned SDR and perused the records. 3. We find that the Commissioner (Appeals) has discussed ....

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.... comparison of test results. The results are judged from the test strip. On model AIC 2-5, prints up to 50 mm wide can be made which enables the visual judgment of the evenness to print in a glance. A test strips printed in two colours shows the composite print of the two colours as well as the separate colours." He has also noted that the catalogue shows various applications of the tester, namely : 1.         Density and colour of the print, 2.         Picking 3.         Striking - in 4.         Tendency of offset inks to emulsify 5.     &n....

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.... At the time of printing-form is lifted of the paper, the link will exert a certain force on the paper. This splitting force is directly related with the viscosity of the ink and the printing speed. When the splitting force exceeds certain value, the surface of the paper will be damaged. The determination of the point where picking begins should be performed without a magnifying glass or a microscope but with gracing incidence light. The tendency of inks to pick can be compared by running pick test on the strips of paper with a low pick resistance. Speed at the beginning of picking with a certain paper/ink combination, is not the same as the admissible printing speed on the press. But one can be sure that if a paper with a certain pick resi....