Tariff classification of Automatic Plate Processor turns on photographic function, placing it under Chapter 90 rather than general machinery.

An imported Automatic Plate Processor was classified under Heading 90.10 of the Customs Tariff because it functioned on photographic principles and answered the description of a photographic processor. The Tribunal followed its earlier ruling on the same product and rejected classification under Heading 84.34, treating Chapter 90 as the more specific heading for the machine's essential character. The impugned classification order was set aside, and the Revenue's appeal succeeded on tariff classification.

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Issues: Whether the imported Automatic Plate Processor was classifiable under Heading No. 90.10 of the Customs Tariff or under Heading No. 84.34.

Analysis: The dispute turned on the nature and working of the machine. The Tribunal followed its earlier decision on the same product and accepted that the Automatic Plate Processor operated on photographic principles and answered to the description of a photographic processor. On that basis, the machine was held to fall within Chapter 90 rather than the competing heading under Chapter 84.

Conclusion: The machine was classifiable under Heading No. 90.10 of the Customs Tariff, and not under Heading No. 84.34.

Final Conclusion: The impugned classification order was set aside and the Revenue's appeal succeeded on the question of tariff classification.

Ratio Decidendi: Where an imported machine functions on photographic principles and answers the description of a photographic processor, it is classifiable under the corresponding Chapter 90 heading rather than a general machinery heading.

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