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 polymerchemistry. 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.
"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 cinematrographic) 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; fluorescene and phosphor esence 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. Exposure to light renders the halide particles susceptible to reduction to metallic silver by developing agents containing a reducing agent as well as an accelerator, preservative and restrainer. The accelerator increases the activity of the reduc-ing agent (due principally to ionization of the phenolic agents to their active form) and it is usually an alkaline compdund.
The preservative usually sodium sulphite minimises air oxidation.
The restrainer helps to prevent fog (reduction of silver halide grains which have not been exposed to light) and is almost always potassium bromide.
Colour sensitizers are dyes added to silver halide emulusion to broaden their response to various wavelengths. Unsensitized emulsions are most respoise in the blue region of the spectrum and thus do not correctly represent the light spectrum striking them.
Widely used sensitizers include the cyanine dyes the merocyanines, the benzouzazoles. and the benzothiazoles. Cryplocyanine sen sitizes the extreme red and infrared." "Photopblymer - A polymer or plastic so made that it undergoes a change on exposure to light. Such materials can be used for printing and lithography plates for photographic prints and microfilm copying. The effect of the light may be to cause further polymerization or crosslinking or may cause degradation. One application involves the use of esters of polyvinyl alcohol which crosslink and to become insoluble whereas unexposed portions of the material remain soluble." 8. The specification of the imported Yostitani brand automatic plate processor model MT-A2 on the invoice proforma reads as -.
Specifications - 5 packets Toyoho Printinght Photopolymer plates suitable for the above machine type EF 95 pkt Toyobo Printight Photopolymer plates suitable for the above machine Type SF-95 all Standard accessories." 9. Shri Sogani subhiitted that the plastic material is ultimately washed in plain water and not in chemicals and hence the apparatus is more appropriate to be classified under Item84.34 which classifies printing machine. ' 10. As can be seen from the Explanatory notes of 84.34, the machinery of printing is classified in it. The machines are fitted with typesetting and in this the object is neither placed nor reproduced exactly. The types and blocks etc. have to be set for printing purposes. While in the product in hand, the ultra violet rays negative and photo sensitive plastic plate is used. The reproduction of the exact object is got on the plastic plate by use of ultra violet rays and negative. The advancement of use of Photochemistry has eliminated the use of chemicals for washing the plastic plate. As the plastic plate is chemically treated earlier itself and it has got yellow colour, the ultra violet rays are passed through the negative film and the object of reproduction, the image of the object falls on the plastic plate. A transformation occurs on the plastic plate leaving the impression of the object. The ultra violet rays brings a transformation in the colour of the plastic plate except to the,, extent of the object. The plastic plate becomes white leaving the yellow colour on the portion of the reproduced image. An identical photo image is produced on the plastic plate by the passing of ultra violet rays through the film. The plastic plate is plain washed in water to remove the strains on the plastic sheet. The company catalogue clearly explains the apparatus or processor as "photo sensitive solid nylon photopolymer plate". Further in the explanatory given in catalogue, it is stated that "Prin-tight is the water soluble nylon polymer based photo sensitive relief printing plate achieved by Toroco Co. Ltd. with their long and accumulated experience in polymer chemistry and film moulding technology. Printight offers you a superior resolution and excellent reproduction and can widely be used in various fields of printing industry" (emphasis supplied).
11. The company has applied the principles of photography and chemistry i.e. 'photo chemistry' and 'polymer chemistry" and the 'film moulding technology'. The use of ultra violet rays and chemically treated plastic sensitive plate and negatives are all aspects of photography.
12. The Item 84.34 as discussed earlier and as can be seen by reading its explanatory notes, referred to items of printing technology. In the photo printing, the process of printing technology is also utilised. In the instant case, there is no printing done but only reproduction of the image with the use of ultra violet rays and negatives on the chemically treated plastic sheets. A close scrutiny of the methods employed in the imported process reveals the use of photographic principles.
13. The photographic items are classified under Item 90.10. The imported processor is rightly classified under Item 90.10 of the Customs Tariff. Hence, the appeal is liable to be dismissed and the same is dismissed.