ORDER

1. This batch of appeals (except Civil Appeals Nos. 2023-44 of 1988 and 670-76 of 1987) are preferred by the Revenue against the various judgments of the Tribunals. Civil Appeals Nos. 2023-44 of 1988 and Civil Appeals Nos. 670-76 of 1987 are preferred by the assessees. We shall first take up the appeals preferred by the Revenue.

2. The respondents who are engaged in printing and publishing of newspapers and news magazines imported, what they called, "printing plates" for the purpose of their business. A dispute arose as to the classification of the said goods. The Assistant Collector took the view that these goods fell under 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 s