TaxTMI 
TaxTMI 
2011 (3) TMI 659
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....ose' classifiable under Heading No. 8442.10 of the Central Excise Tariff Act, attracting 'nil' rate of duty or are they classifiable under Heading No. 8442.90 and chargeable to duty. A show-cause notice was issued to the party, M/s. Numex Blocks, asking them to show cause as to why the products manufactured by them should not be classified under Heading No. 8442.90 as "Relief Image Printing Plate" and demanding a duty of Rs. 25,27,999/- [under the provisions of Section 11A(1) of the Central Excise Act, 1944] vide notice dated 15-3-1999 for the period from 1993-94 to 1998-99. The notice also proposed to demand interest on the aforesaid amount of duty under Section 11AB of the Central Excise Act, 1944 and to impose penalty under Section 11AC ....
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....ng, Anna University, Chennai; and Government Institute of Printing Technology, Mumbai. While the Engineering College at Pune and Government Institute of Printing Technology, Mumbai had opined that the product merits classification as 'printing blocks' whereas the Engineering College at Chennai had opined that such products are only called as photopolymer plates. As per the directions of the Tribunal the matter was re-adjudicated vide order-in-original No. 03/2008 dated 18-3-2008. The Commissioner observed that as per the expert opinion given by the College of Engineering, Pune, the said Institute had opined that the photopolymer relief image blocks are printing blocks for Letterpress and Flexography printing by traditional Flat Bed or Rotar....
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.... light of these, he concluded that the product manufactured by the assessee is a printing block only, classifiable under Chapter Heading 8442.10 and accordingly, he dropped further proceedings. Hence the Revenue is in appeal before us. 3. The learned DR for the Revenue submits that as per the opinion dated 29-9-2000 of the Controller of Examination, Government Institute of Printing Technology, the product under consideration is photopolymer plate. The learned DR also relies upon the McGraw-Hill Encyclopedia of Science & Technology which gives details of the photopolymer plates, which are as under : "Photopolymer plates. Original and photoengravings are also made from polymer materials that produce relief images by chemical means. Several ....
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....e on any required Raw Material by action of light; in this process Image can be visible on place. (4) Eatching Process : As per Material Property take chemical i.e. to remove Unwanted Portion. Chemicals Like : * Zinc - Nitric Acid * Copper - Ferric Chloride Acid * Photopolymer Hard - Ethanol & Water * Photopolymer Soft - Perchloroethylene and Butanole (5) After Eatching Process over, Relief image form on surface, Unwanted Portion eatch by chemical (Printing Blocks is Ready) for Relief Image Printing Process." 6. We have also perused the samples ....
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....ven by Mr. Ashok Desai, Controller of Examination and his opinion is relied upon by the Revenue. The other opinion, which is relied upon by the respondent-assessee, from the same Institute is dated 22-1-2008 and has been give by the Lecturer and countersigned by the Principal. This report firmly concludes that the relief image printing component manufactured from a photopolymer plate have to be classified as a 'printing block' and not as a 'printing plate'. Similarly, the expert opinion given by the College of Engineering, Pune dated 24-8-2006 clearly states that the product is photopolymer relief image printing blocks for letterpress and flexography. The opinion given by the Department of Printing Technology, College of Engineering, Anna U....
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....ry and they are ready for such use. While 'types' are used for printing of letters and numeral, 'blocks' are used for printing of images, designs and so on. With the advent of technology changes that has taken place in the manufacturing processes and the materials used, whatever might have been in a 'block form' might have been transformed in to a plate form at present. That does not mean that that the nature of the product has changed. There is no dispute that the photopolymer relief image plates, which has the design imposed on it, is used for printing of images, designs and so on. The expression in the tariff as well as in the notification says 'printing blocks and printing types'. The term 'printing block' is in the company of printing ....