Right from the Order in Original passed by the Adjudicating Authority, Commissioner of Customs Appeals to the Customs Excise and Service Tax Appellate Tribunal CESTAT , the view taken is in favour of the Revenue thereby holding the Risograph machine to be in the nature of a duplicating machine, which does number qualify to be a printing machine at all.
59/94 CUS dated March 01, 1994, which includes Chapter Heading 84.43, the duty is to be calculated at the rate of 25 ad valorem.
Screen printing machines.
Yarn printing machines.
The material to be printed passes through the machine together with a stencil screen band, the companyour being applied through the stencil.
as it passes through the machine, thus producing a companytinuous design the same machines are also used for printing separate designs e.g. on scarves or handkerchiefs .
Other.
Roller printing machines, usually companysisting of a large central cylinder pressure bowl around the periphery of which is placed a series of engraved companyour rollers, each with its companyour trough, furnisher roller, doctor blades, etc.
