https://www.taxtmi.com/caselaws?id=74220 Customs classification turned on the character of the goods at the time of import. Toyobo printing plates and lithographic coated or presensitised plates were treated as similar in quality and character to the goods covered by the Tribunal's earlier ruling in the assessee's own case, so Heading 84.34 was applied. Graphic art films, however, were governed by the earlier Tribunal view placing them under Heading 37.01/08, and the commercial-understanding argument failed for want of supporting evidence. The appeals thus succeeded only for printing plates, while the classification of graphic art films remained unchanged. en-us Fri, 31 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74220 Customs classification turned on the character of the goods at the time of import. Toyobo printing plates and lithographic coated or presensitised plates were treated as similar in quality and character to the goods covered by the Tribunal's earlier ruling in the assessee's own case, so Heading 84.34 was applied. Graphic art films, however, were governed by the earlier Tribunal view placing them under Heading 37.01/08, and the commercial-understanding argument failed for want of supporting evidence. The appeals thus succeeded only for printing plates, while the classification of graphic art films remained unchanged. Case-Laws Customs Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74220