JUDGMENT
Jeet Ram Kait
1. This is an appeal against Order-in-Appeal No. C3/900/85 dated 26.11.85 by which the Commissioner (Appeals) had held that complete printing plate processor unit has been imported under a single invoice as a unit. The main unit is preparation of plate and based on photographic principle and hence would fall under chapter heading 90 only.
2. Consultant Shri I. Arokiasamy has sent a written submission dated 18.1.96 through the representative of the importer. The grounds of appeal urged is as follows:-
(i) This equipment does not work on photographic principles
(ii) The polymer plates used are not coated with any light sensitive material;
(iii) The entire process is done in open day-light;
(iv) By polymerisation, under heat the unwanted portions of the plastic plate become soft and are washed off by water when brushed;
(v) This is the modern technology of the preparation of the printing plate appropriately falling under Heading 84.34 &
(vi) CEGAT, Delhi has also decided that this machine falls under Heading 84.34 (reported in 1985 (19) ELT 415 & in ECR 23591).
The appellant submitted that since this is a modern technology of the preparation of the printing plate, the same would fall under heading 84.34 and not under Chapter heading 90 as held by the Commissioner (Appeals).
3. Heard Ld. DR Shri A. Jayachandran who has invited our attention to the Larger Bench judgment rendered by a 5- Member bench of the Tribunal in the case of Light Publications v. CC Mumbai reported in 2000 (121) ELT 495-Trib.L.B which has classified the product under heading 90.10 of the Custom Tariff Act 1975 and does not fall under heading 84.34 as claimed by the appellants. He, therefore, requested that the appeal may be rejected on the basis of the Larger Bench judgment of the Tribunal.
4. We have carefully gone through the case records and the submission made by the appellants and the Ld. DR. Since the subject equipment is a complete plate processor unit and has been imported under a single invoice and as a unit and since the main unit a preparation of the plate based on the photographic principles, it would therefore fall under Chapter heading 90 only as has also been held by the Larger Bench of the Tribunal in the case of Light Publications v. CC Mumbai (supra). We, therefore do not find any infirmity in the order passed by the Ld. Commissioner(Appeals) and the same is confirmed. The appeal is therefore rejected as it is devoid of any merit.
(Dictated and pronounced in open Court)