Photographic principle governs tariff classification of Automatic Graphic Plate Processor under Heading 90.10, not Heading 84.34.

An imported Automatic Graphic Plate Processor was held classifiable under Heading 90.10, not Heading 84.34, because its working was based on the photographic principle. The Larger Bench ratio on identical goods was applied: where a machine operates on a photographic principle, Heading 90.10 applies under the Customs Tariff Act, 1975. The Revenue's contrary classification was not effectively rebutted, and the Collector (Appeals) order was set aside.

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Issues: Whether the imported machine, "Automatic Graphic Plate Processor", was classifiable under Heading 90.10 or under Heading 84.34 of the Customs Tariff Act, 1975.

Analysis: The machine was found to work on the photographic principle. An identical classification issue had already been decided by the Larger Bench in favour of classifying such goods under Heading 90.10 where the photographic principle was employed in their working. That ratio was applied to the present goods, and there was no effective rebuttal to the Revenue's contention.

Conclusion: The machine was classifiable under Heading 90.10 and not under Heading 84.34. The appeal was therefore allowed and the order of the Collector (Appeals) was set aside.

Ratio Decidendi: Where the working of a machine is based on the photographic principle, it is classifiable under Heading 90.10 of the Customs Tariff Act, 1975.

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