https://www.taxtmi.com/caselaws?id=80536 An imported plate-making machine used a fully automatic process for preparing printing plates and was not treated as photographic apparatus. The essential contact element of photocopying was absent because a gap of about 0.3 mm was maintained between the copy negative and the plate, and the record did not show use in photographic or cinematographic laboratories. Applying the reasoning of an earlier ruling on a similar wash-out unit, the machine was classified as printing machinery for preparing printing blocks under Heading 84.34 and not under Heading 90.10 for photographic processes. en-us Thu, 12 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80536 An imported plate-making machine used a fully automatic process for preparing printing plates and was not treated as photographic apparatus. The essential contact element of photocopying was absent because a gap of about 0.3 mm was maintained between the copy negative and the plate, and the record did not show use in photographic or cinematographic laboratories. Applying the reasoning of an earlier ruling on a similar wash-out unit, the machine was classified as printing machinery for preparing printing blocks under Heading 84.34 and not under Heading 90.10 for photographic processes. Case-Laws Customs Thu, 12 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80536