Customs exemption for automatic film processor upheld despite dual paper-processing capability where notification imposed no exclusivity .

Notification No. 11/77-Cus. was construed as requiring only that the imported machine be an automatic film processor classifiable under Heading 90.10 and imported for use in the printing industry. Because the notification did not impose any exclusivity requirement for film processing alone, the machine's additional ability to process paper did not disqualify it from exemption. On that reading, the lower duty benefit remained available and could not be refused merely because the equipment had a dual processing function.

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Issues: Whether the imported Bobline 45 Automatic Film Processor was entitled to the benefit of Notification No. 11/77-Cus. despite its ability to perform paper processing as well as film processing.

Analysis: The notification was found to prescribe only two conditions, namely that the machine must be an automatic film processor falling under Heading No. 90.10 of the Customs Tariff Act, 1975 and that it must be imported for use in the printing industry. The text of the notification contained no requirement that the machine be exclusively used for film processing. Since both stipulated conditions were satisfied, the additional capability of paper processing did not take the machine outside the scope of the exemption.

Conclusion: The exemption could not be denied on the ground that the machine also performed paper processing, and the claim for the lower rate of duty succeeded.

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