LexM/S. H.C.L. LIMITED versus COMMISSIONER OF CUSTOMS, NEW DELHI
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A B [2015] 8 S.C.R. 320 M/S. H.C.L. LIMITED v. COMMISSIONER OF CUSTOMS, NEW DELHI (Civil Appeal No. 4513 of2005) JULY21, 2015 [A.K. SIKRI AND ROHINTON FALi NARIMAN, JJ.] Customs Tariff Act, 1975: Heading 84. 72, 84.43 - Risograph machine is in the nature of screen printing c machine and not duplicating machine - Classifiable under Heading 84.43 and not 84. 72. Allowing the appeal, the Court HELD: 1. In the present case, the Risograph makes D the master and from the master, prints are obtained and hence it is nothing but a printing process. The process of making master is akin to the printing plates made in the printing industry, The master made by the Risograph E is not like the stencil which is a simple process in stencil duplicating machine, but the master is by the printing technology principles for making the master. Su1.:. stencil making process for printing is indeed recognised in the HSN Explanatory Notes inasmuch as Heading F 84.43 even covers screen printing machines using a stencil screen band. Thus, the Risograph, after making the master, prints as in the case of an ordinary printing machine. It is incorrect to equate the Risograph master to an ordinary stencil cut out on a typewriter for use in a G stencil duplicating machine. [Para S(i), 50)] [330-G; 331- B-D] 2. Chapter Heading 84.72, applies to 'Other office machines, includes· duplicating machines'. HSN H 320 H.C.L. LIMITED v. COMMINR OF CUSTOMS, NEW DELHI 321 Explanatory Notes to Chapter Heading 84.72 explains . A that the term 'office machine' is to be taken in a wide general sense to include all machines used in offices, ·shops, factories, workshops, schools, railway stations, hotels, etc., for doing 'office work' (i.e. work concerning the writing, recording, sorting, filing, etc., of B correspondence, documents, forms, records, accounts, etc.). The HSN Explanatory Notes makes it amply clear that small printing machines, even if intended for office use and even duplicators using embossed plastic or metal sheet, which can also operate with stencils, and C photocopying etc. are specifically excluded. Therefore, if there is a small printing machine like letterpress, lithographic or offset printing machine, which does the printing work and also, at the same time, performs D duplicating work with stencils or otherwise and even photocopying work, it would still be treated as a printing machine and not duplicating machine. [Paras 10, 11] [334-0-F; 335-8-0] 3. Risograph machine consists of an automatic E digital scanner, a thermal head and a printing station. The prints of text/imag1-1s which can be taken from these Risographs can be suitably enlarged or reduced as per the user. The scanner portion of the Risograph consists F of a photo sensor comprising of light emitting diodes and photo detectors. The light emitted from these diodes strike the original. The light falling on the dark areas of the original. are absorbed. The photo detector then detects the reflected light and reads the white and black G area of the original as read by image scanner. The image thus formed by the scanner is a digital image and not an optical image or continuous image. From the scanner, image signals are transferred to thermal head. The thermal head is used to make master necessary for H printing, based on .the signals received from the image 322 SUPREME COURT REPORTS [2015] 8 S.C.R. A scanner. The thermal head carrying the signal received from the scanner touches the plastic film portion of the master. Since the film is heat sensitive, the plastic film melts while the base paper remains unaffected, thus, forming the image of the original documents on the base B paper. This constitutes the master used for subsequent . printing. The master material consists of film based on polyester plastic material boded with long fibre Japanese type paper (through which ink can penetrate). The master film is a few microns in thickness and is, thus, C thin. The polyester based material is bonded to the long fibre Japanese type paper by co-polymerization. The plastic film used is heat sensitive. The paper is basically cellulose web through which ink can penetrate. The 0 master material is in the form of a roll of paper. The paper is drawn from the roll and thermal head prepares the master. The prepared head is cut from the master and wound on the drum. The surface of the drum is a fine mesh of steel wire
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