Central Excise - Classification of 'FLAT-BED SCREENS for printing textiles - Instructions - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Classification of 'FLAT-BED SCREENS for printing textiles - Instructions - Regarding. A doubt has been raised as to the classification of 'Flat Bed Screens' for printing textiles, whether under sub-heading No. 3703.20 or 3704.20 as sensitised textiles or under heading No. 59.09 as all textile articles of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rinting machine to print the requisite designs on the fabrics. 3. The screens are assessed in different field formations either under sub-heading 3704.20 or heading No. 84.42 of CET. CERA raised on objection holding that the screen is classifiable under Heading No. 3703.20 attracting duty at 20% ad valorem. An assessee contended that as the screen is developed and exposed, it falls under tariff h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at Bed Screen' is classifiable under heading No. 59.09 of the Central Excise Tariff. 5. The matter was further examined in the Board. As per note 1(b) of Sec. XI, (the Textile and Textile Article) this Section doesn't include sensitised textiles of Chapter 37. In other words sensitised textiles are excluded from textiles section and should be classified in Chapter 37 in Heading Nos. 37.03 and 37. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X