9911796707
TMI Blog1998 (4) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang, Member (J)]. - Appellant filed this appeal against the Order-in-Appeal dated 22-8-1994 passed by the Collector, Customs (Appeals), New Delhi. 2. Appellant made import of "Screen Stretcher" and claimed classification of the goods u/s.h. No. 8442.30 of the Customs Tariff and also claimed the benefit of Notification No. 59/87-Cus., dated 1-3-1987. The Revenue assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is an apparatus for preparing or making the printing screen/blocks classifiable u/s.h. No. 8442.30 of the Customs Tariff and is covered under the Notification No. 59/87-Cus., dated 1-3-1987 and the Revenue classified the goods u/h No. 8479 of the Customs Tariff as appliances having individual functions not specified or included elsewhere in this Chapter. 5. The contention of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mesh and exposed to light and mesh screen on the block is ready for printing glass bottles for aerated water." 6. The contention of the appellant is that stretching of wire mesh is a sophisticated job and is an essential process for making the printing blocks/screen in the absence of optimum stretching, printing on bottles would not be of proper quality resulting in poor shade, poor coati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Service for the Decoration of Glass", a guide of equipment and products for glass decoration 1993 Edition. The description of the `screen stretcher' is given as "screen stretcher is designed to ensure not only even tension in each direction but also even tension at each clamp which gives uniform and accurate screens." It describes as "adjustable screen fabric stretchers for glass and ceramic pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable u/h No. 84.42 of the Customs Tariff. Therefore, we are unable to agree with the findings of the Collector, Customs (Appeals) that `screen stretcher' is an appliance having individual function not specified or included elsewhere in the Chapter 84. 13. As we held that the screen stretcher is classifiable u/s.h. No. 8442.30 of the Customs Tariff and the Notification No. 56/87-Cus. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
