https://www.taxtmi.com/caselaws?id=74838 Where tariff expressions are undefined, classification turns on the popular and commercial understanding of the imported goods. Toyobo printing plates, being exclusively used in the printing industry and known in trade as printing plates, were classified under Heading 84.34 rather than Heading 37.01/08, despite the photographic principle involved in their use. Graphic art films and resin coated paper were treated as photographic materials under Heading 37.01/08. The contention that additional customs duty was not leviable because like goods were not produced in India was rejected, and the duty was upheld. en-us Wed, 14 May 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74838 Where tariff expressions are undefined, classification turns on the popular and commercial understanding of the imported goods. Toyobo printing plates, being exclusively used in the printing industry and known in trade as printing plates, were classified under Heading 84.34 rather than Heading 37.01/08, despite the photographic principle involved in their use. Graphic art films and resin coated paper were treated as photographic materials under Heading 37.01/08. The contention that additional customs duty was not leviable because like goods were not produced in India was rejected, and the duty was upheld. Case-Laws Customs Wed, 14 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74838