TMI Blog1998 (11) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... undaram, Member (J)]. The respondents herein received duty paid offset printing plates from their customers and processed them with the help of exposing unit, whirler and duty paid plate processor. They claimed that the activity of offset plate setting did not amount to manufacture as they only exposed and developed the printing plates and no new product emerges as a result of the activity u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late and since HSN Explanatory Notes under Heading 84.42 clearly states that since sensitised plates consisting of metal or plastic coated with sensitised photographic emulsion, are excluded from the Heading 84.42 and are classifiable under Heading 37.01, the specific Heading 84.42 is appropriate for the product as contented with 37.05 which covers photographic plates and films exposed and develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector (Appeals) or even before the Tribunal that respondents received goods other than printing plate unexposed. The learned DR seeks to urge before us that the sensitising of the printing plate is actually for the purpose of printing and without sensitising, the item cannot be considered as a printing plate and that it becomes a printing plate only in the hands of the respondents. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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