Customs tariff classification of graphic art films follows Chapter 37 as the more specific heading, rejecting Heading 84.34.

Imported graphic art films were held classifiable under Chapter 37 of the Customs Tariff Act, 1975, because an earlier decision between the same parties had already treated graphic art film as falling under Chapter 37 and regarded that chapter as more specific than Heading 84.34. In the absence of any contrary ruling in favour of the assessee, the earlier classification was followed on judicial discipline, and the assessee's claim for Heading 84.34 was rejected.

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Issues: Whether the imported graphic art films were classifiable under Heading 84.34 of the Customs Tariff Act, 1975 or under Chapter 37 / Heading 37.01/08 of the Customs Tariff Act, 1975.

Analysis: The goods had already been considered in an earlier decision between the same parties, where it was held that graphic art film falls under Chapter 37 and that Chapter 37 is more specific than Heading 84.34 for this product. In the absence of any contrary decision in favour of the assessee, and following judicial discipline, the earlier ruling was adopted for the present appeals.

Conclusion: The imported graphic art films are classifiable under Chapter 37 of the Customs Tariff Act, 1975 and not under Heading 84.34; the finding is against the assessee.

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