https://www.taxtmi.com/caselaws?id=80531 An automatic developing machine used in gravure cylinder preparation was held classifiable as printing machinery under Heading 84.34, not as photographic apparatus under Heading 90.10. The machine developed carbon tissue paper by hot water and alcohol after exposure and before etching, and the evidence showed it was not a camera, enlarger, contact printer, or equipment used in photographic or cinematographic laboratories. Applying Rule 3(a) of the interpretative rules, the more specific tariff description prevailed over the general photographic heading, so the goods were treated as printing machinery for customs classification purposes. en-us Tue, 10 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80531 An automatic developing machine used in gravure cylinder preparation was held classifiable as printing machinery under Heading 84.34, not as photographic apparatus under Heading 90.10. The machine developed carbon tissue paper by hot water and alcohol after exposure and before etching, and the evidence showed it was not a camera, enlarger, contact printer, or equipment used in photographic or cinematographic laboratories. Applying Rule 3(a) of the interpretative rules, the more specific tariff description prevailed over the general photographic heading, so the goods were treated as printing machinery for customs classification purposes. Case-Laws Customs Tue, 10 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80531