Customs classification of Automatic Plate Processor confirmed under printing-plate machinery heading, not photographic apparatus.

Imported Automatic Plate Processor was held to fall under Heading 84.34 rather than Heading 90.10 because the machine was designed only to automatically develop, wash, gum and dry photosensitised plates already exposed in a separate unit. The photographic principle was not involved in the imported machine itself, and the authorities distinguished prior Tribunal rulings that concerned equipment incorporating an exposure unit. The goods were therefore correctly treated as machinery for type-setting or printing-plate processing, not as photographic apparatus.

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Issues: Whether the imported Automatic Plate Processor was classifiable under Heading 84.34 or Heading 90.10 of the Customs Tariff.

Analysis: Heading 84.34 covers machinery and accessories for type-founding or type-setting, including printing blocks, plates and cylinders, while Heading 90.10 covers photographic or cinematographic apparatus and equipment not falling under any other heading. The imported goods were found to be designed only for automatic developing, washing, gumming and drying of photosensitised plates already exposed in a separate plate exposure unit. The photographic principle was not involved in the imported machine itself, and the earlier Tribunal decisions relied upon were distinguished because they concerned equipment incorporating an exposure unit.

Conclusion: The imported goods were correctly classifiable under Heading 84.34 and not under Heading 90.10.

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