1996 (5) TMI 200 - AT - Customs

Summary

The appeals were against Order-in-Appeal No. C.3/1048/1050, dated 6-4-1985 of Collector of Customs (Appeals). The dispute was regarding the classification of highly polished Zinc Plates under Tariff Item 26B(ii) of Central Excise Tariff. The Appellants claimed the plates were specifically intended for preparing printing blocks and should be classified under C.E.T. 68, not 26B(ii. The Revenue argued that the plates fell under Item 26B(ii) as they were essentially zinc plates, regardless of being highly polished. The Tribunal held that the plates were correctly classified under Tariff Item 26B and rejected the appeals.