Plain nickel cylinder would be classifiable under Heading No. 75.01. Nickel Cylinder which has been prepared for printing purposes (for example, planed, grained or polished) even though not engraved or impressed as well as nickel cylinder which has been subjected to the process of exposing/photograve and fitting of sings would be appropriately classifiable under Heading No. 84.42. - Calcutta-II Collectorate Trade Notice No. 92/87, dated 16-4-1987.