TaxTMI 
TaxTMI 
2015 (7) TMI 790
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....to printing - Offset printing machinery: 8443.11 - Reel fed 65% 8443.12 - Sheet fed, office type (sheet size not exceeding 22 x 36 cm) 65% 8443.19 - Other 65% - Letterpress printing machinery, 8443.21 - Reel fed 65% 8443.29 - Other 65% 8443.30 - Flexographic printing machinery 65% 8443.40 - Gravure printing machinery 65% 8443.50 - Other printing machinery 65% 8443.60 - Machines for uses ancillary to printing 65% 8443.90 - Parts 65% 2) Sub-heading 84.72, on the other hand, deals with 'Other office machines' and includes duplicating machines. Various entries under this sub-heading read as under: 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines) 8472.10 - Duplicating machines 65% 8472.20 - Addressing machines and address plate 65% embossing machines 8472.30 - Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps 65% 8472.90 - O....
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....t incorrect conclusion in this behalf, it was argued by the learned counsel for the appellant that a detailed reply dated February 01, 1995 was filed to the show-cause notice dated January 13, 1995 issued by the Assistant Collector of Customs contending that the machine is classifiable under sub-heading 8443.50. It was pointed out that in support of the aforesaid plea taken by the appellant it had enclosed opinions from various customers who were using the Risograph machine as a printing machine and also the assessment by the Japanese Customs specifically classifying the machine under sub-heading 8443.50. The appellant categorically brought to the notice of the Assistant Commissioner the following facts for the purpose of classification: (a) Riso Kagaku Corp, the manufacturers of Risograph, were themselves clearing the machine under sub-heading 8443.50 of the classification without raising any objection; (b) test of trade parlance was in favour of the appellant wherein Risograph is commercially known and understood as a digital printing machine in India as well as abroad, as evident from the declaration of the manufacturers; (c) the mere fact that Risograph starts with an origin....
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....lising a thermal head to make masters used for printing, and hence the classification of the Risograph can only be under that Chapter Heading. (d) Risograph does not cut stencils but makes masters of the image to be printed. (e) Chapter Heading 84.72 is a residuary entry and the HSN specifically rules out classification of the Risograph under that heading. (f) The bare literature of the Risograph Machine clearly shows that the machine is nothing but a printing machine. (g) The Tribunal in para of the order in Pioneer International has held that the Risograph is used to reproduce copies and does not have any mechanism to print any original matter. This is totally incorrect inasmuch as once the master is made then from the master, by the principle principle using ink, which flows through the pores of the paper/plastic master, fresh prints are taken out. There is no copying principle as in a photocopying machine. (h) Operation Guide itself shows how the master is first made and thereafter prints are taken out and hence the Conclusion of the Tribunal in para 9 in Pioneer International is totally incorrect and perverse. (i) In the case of offset printing, as per the Tribunal, the ....
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.... photo detector. The light emitted from the light emitting devices strikes the original. The light is reflected by lighter/white area of the original, whereas the light falling on the darker area of the original is absorbed. The photo detector detects the reflected light and reads white and black areas of the original, as read by the scanner. The thermal head, which consists of hundreds of heat emitting elements, is used to make the master copy on the basis of the signal received from the image scanner. This master copy is exactly similar to a stencil used in a duplicating machine, which is then loaded on to the drum. The ink which is carried in the drum pieces through the micro-pores in the master on the paper when it is fed underneath the rotating drum. It is, therefore, submitted that Risograph is nothing but a transformation of the duplicator with certain additional functions. The afore-mentioned process clearly indicates that there are no principles of offset printing or photocopying involved. It is further submitted that the principal function is that of a duplicating machine and cannot be treated as a offset printing machine. 7) He also submitted that on February 02, 1993, ....
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....ve to understand what is duplicating machine and what is printing machine and how they differ from each other. Thereafter, we will have to take note of the technical specifications and functioning of the machine in question, namely, Risograph Machine, to enable us to find an answer as to whether it fits the description of a duplicating machine or a printing machine. For better understanding of the matter and to answer the question appropriately, we may first scan through certain statutory and other relevant provisions. 10) As already noted above, Chapter Heading 84.72, applies to 'Other office machines, includes duplicating machines'. HSN Explanatory Notes to Chapter Heading 84.72 explains that the term 'office machine' is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, schools, railway stations, hotels, etc., for doing 'office work' (i.e. work concerning the writing, recording, sorting, filing, etc., of correspondence, documents, forms, records, accounts, etc.). It, thereafter, gives the description of duplicating machines, which is included in the aforesaid Heading, as under: "Duplicating machines....
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....tegories, namely, (i) printing presses, (ii) cylinder printing machines, and (iii) Rotary presses. Insofar as printing presses are concerned, the variety thereof is stated in the following manner: "(i) Ordinary presses, used particularly for printing artists' engravings or proofs. In their simplest form they usually consist of a fixed horizontal slab (or bed) to hold the forme, cliché or plate to be reproduced, and a movable plate which is pressed against the bed by means of a screw or lever mechanism; the paper sheet is interposed and backed with a special material (blanket) to distribute the pressure evenly; inking is done by hand or mechanically. (ii) Platen presses; these are much more powerful but similar in principle. The movable pressure plate (or platen), with the blanket and paper sheet is almost horizontal, and closes like a jaw against the type matter held in position by the fixed vertical bed. Normally, such presses are equipped with a roller inking arrangement, but the group also includes non-inking platen presses for dry relief printing." 14) The aforesaid explanation acknowledges that this simplest form of printing presses consists of a fixed slab (or b....
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....elief, are repeatedly pressed on the cloth, wallpaper, etc., as it passes through the machine, thus producing a continuous design; the same machines are also used for printing separate designs (e.g. on scarves or handkerchiefs). (2) Roller printing machines, usually consisting of a large central cylinder (pressure bowl) around the periphery of which is placed a series of engraved colour rollers, each with its colour trough, furnisher roller, doctor blades, etc. (3) Screen printing machines. The material to be printed passes through the machine together with a stencil-screen band, the colour being applied through the stencil. (4) Yarn printing machines. These produce colour effects on the yarn (or sometimes on the roving before it is spun into yarn)." 16) Thus, a fine distinction between the printing machine on the one hand and duplicating machine on the other has to be borne in mind with specific understanding that in many cases there may be confusion between duplicating machine and specific form of printing machine, namely, screen printing machine. We may point out at this juncture that the endeavour of the appellant is to establish that Risograph machine is nothing but Screen....
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....e paper to be printed. 19) From the aforesaid description of the process adopted in Risograph machine, it becomes apparent that Risograph printing process is more akin to screen printing. As already pointed out above, the screen printing process requires a stencil and a screen, with the stencil carrying the design to be printed. This stencil is mounted against the screen. The printing itself takes place when the ink is squeegeed through the stencil onto the screen and ultimately onto the paper. It is the screen which holds the image area, which can carry either a pictorial or typographic material. Similarly, in the case of a Risograph, the long fibre Japanese type paper is the master through which the ink is pressed to reproduce the image or text. The screen printing stencil prepared is equivalent to the plastic film coating on the cellulose fibre of Risograph master. Thus, the principles adopted for printing in the Risograph is akin to that found in screen printing. 20) At this stage, let us embark on a brief journey of printing from Gutenberg to date to see how it has evolved over a period of time leading to screen printing which is one of the most sophisticated form of printin....
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....eloped. Notable among those are: (a) screen process printing, (b) collotype printing and (c) flexographic printing. (a) Screen process printing requires a stencil and a fine cloth or wire screen. The stencil carries the design to be printed. It can be made simply by cutting the design out of paper. The stencil is mounted against the screen. Ink is squeezed through the stencil onto the surface to be printed. The design can also be traced directly on the screen, and the non-printing parts painted out. Or the screen can be given a light-sensitive coating and the design put on it photographically. Screen process can be used to print on paper, glass, cloth, wood, or almost any other material. It is used to print on objects of almost all sizes and shapes, including draperies, banners, bottles, toys, and furniture. Most screen process printing is done on automatic or hand-operated presses. Screen process is also called silk-screen printing. 25) It is difficult to equate Risograph machine with duplicating machine. Duplicating, as opposed to photocopying, requires the preparation of a master sheet which makes duplicates on a machine. There are two main types of duplicating: stencil duplic....