TMI Blog1995 (12) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 by the respondents-assessees) speaks of "machinery apparatus and accessories for type founding or type-setting; machinery, other than the machine tools of Heading printing blocks, plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates cylinders and lithographic stones, prepared for printing purposes (for example planed, grained or polished)". Actually Chapter 84 deals with machinery, mechanical appliances etc. The agreed report of the Team appointed by the Tribunal indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 know what these goods are. With a view to ascertain the same, the Tribunal thought it proper to direct the parties to go and inspect certain printing establishments and submit an agreed statement of facts as to the nature and character of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 commercial or common parlance these printing plates are dealt with and are known as printing plates and not photographic plates or films. They also referred to the fact that at the time of their clearance they were described as printing plates and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue. 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 by the respondents-assessees) speaks of "machinery apparatus and accessories for type founding or type-setting; machinery, other than the machine tools of Heading printing blocks, plates or cylinders; printing type, impressed flongs and matrices, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sic). No particular argument has been addressed in this behalf. We, therefore, affirm the Tribunal's view. 7.For all these reasons, we see no ground to interfere in the above appeals which are accordingly dismissed. No costs. 8.Civil Appeal Nos. 670-676 of 1987 are preferred by the assessee against the order of the Tribunal insofar as it has held that R.C. Paper and Graphic Art Films are not classifiable under Chapter 84 but are classifiable under Chapter 37. Having regard to the nature and character of the goods we are of the opinion that the Tribunal was right in holding so. No material is brought to our notice to take a different view. Hence, these appeals also fail and are dismissed accordingly. No costs. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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