1995 (12) TMI 82

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....ng of newspapers and news-magazines imported, what they called, "printing plates" for the purpose of their business. A dispute arose as to the classification of the said goods. The Assistant Collector took the view that these goods fell under Chapter 37.01/08 of the Customs Tariff whereas the respondents/assessees case was that they were properly classifiable under Chapter 84 - Chapter Heading 84.34. The Assistant Collector and the Appellate Collector held against the respondents while the Tribunal allowed the appeals preferred by the respondents-assessees agreeing with their contention that the said goods are properly classifiable under Chapter 84 i.e. Chapter Heading 84.34. 3.For deciding the question of classification, we must first k....

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.... result in physical images coming in the form of relief on the plate. The plate which has the relief character is directly taken on the printing machine which is actually used for printing of the newspaper. In the photo-sensitive nylon printing plate used by M/s. Kasturi & Sons, the same process is said to have been adopted except that in place of steel mounting/backing in the case of Times of India, they are using certain adhesive type of tapes to position the printing plate on the rotary machine." On the basis of the above material, the Tribunal held that the printing plates in question are used exclusively for printing purpose though it may be that their use involves as photographic principle. They also recorded a finding that in comm....

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.... Counsel also relied upon the decision in Kasturi & Sons Ltd., Madras v. Collector of Customs, Madras [1985 (19) E.L.T. 183] to indicate the nature and character of these goods. 5.We find ourselves unable to agree with the learned counsel for Revenue. Firstly, there is no material placed before us to show that the goods referred to in the Notification No. 161 are the same goods as are concerned herein. There is equally no material to show that the respondents-assessees have taken advantage of the said Notification. Coming to the question of classification, Chapter Heading 37.01/08 speaks inter alia of photographic plates and film sensitised whether or not exposed or developed. As against this Chapter Heading 84.34 (which is relied upon b....