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D.C.MANDAL, S.L.PEERAN
Printasia Corporation – Appellant
Versus
Collector of Customs – Respondent
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 pr
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