S.L. Peeran, Member (J)

1. In this appeal, the appellants have sought for classification of the imported product namely 'Yositani Brand Automatic Plate processor Model MT-A2 with its accessories under entry Item No. 84.34 instead that of in Entry Item No. 90.10 of the Customs Tariff Act, 1975 as has been done by the lower authorities. The appellants are aggrieved by the rejection of their appeal before the Appellate Collector of Customs, Bombay in his order-in-appeal dated 27-9-1982 passed in F. No. S/49-17782 Aid which confirmed the Order-in-Original No. S/12/4094/81, dated 2-12-1981/10-2-1982.

2. The contention of the appellants is that the imported Automatic plate processor is not a photographic item and the principle of photography is not involved. It is also not a photo copying machine as has been held by the Asstt. Collector. The principle involved in this item is of polymer chemistry. There is no sensitive coating on the plate used in the apparatus for printing on the plastic material, which gets embossed with the matter to be printed. The appellants have therefore, sought for classification under Item 84.34.

3. Shri N.C. Sogani, Consultant argued for the appellants and produced before us the invoice, catalogue of the apparatus alongwith the extract of definition of certain terms from the "The Condensed Chemical Dictionary". He has also referred to the explanatory notes of February 1972 in regard to Section XVIII at page 1554 in regard to Item 90.10 and also E.N. to 84.34 at page 1279 in Section XVI. Relying upon these materials produced by him, Shri Sogani sought for classification of the apparatus under Item 84.34.

4. Shri. C.V. Durgayya, the learned Departmental Rep. reiterated the reasoning of the lower authorities and submitted that the principle of photography is employed in the apparatus and hence, the classification is rightly done by the lower authorities.

5. We have heard the arguments of both sides, carefully perused the literature, documents and the orders of the lower authorities. We find that the classification has been rightly arrived at by the lower authorities. Both the authorities have carefully examined the contentions of the appellants and have rejected the prayer of the appellants. We do not find any infirmity in the orders.

6. The entries in Item 84.34 reads -

"Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than the machine-tools of Heading No. 84.45, 84.16 or 84.47, for preparing or working 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)."

The entry in Item No. 90.10 of Customs Tariff Act, 1975 reads as follows -

"Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper."

7. In the extract from "The Condensed Chemical Dictionary" Tenth Edition revised by Gessner G. Hawley, the terms photochemistry, photographic chemistry and photopolymer are given at page 812,813. They are reproduced below -

"Photochemistry The branch of chemistry concerned with the effect of absorption of radiant energy (light) in inducing or modifying chemical changes. Photosynthesis is the most important example of a photochemical reaction; others are the photosensitization of solids, applied in photography, photocells photovoltaic cells and the formation of a visual pigments, photochemical decomposition (photolysis) photo-induced polymerization, oxidation and ionization; fluorescence and phosphor essence and the reaction of chlorine with organic compounds. Free-radical chain mechanisms are usually involved."

"Photographic chemistry - In photographic films and papers the sensitive surface consists of microscopic grains of a silver halide, suspended in gelatin. Exposur