https://www.taxtmi.com/caselaws?id=80878 Cinematograph film imported in jumbo rolls was treated as retaining the essential character of unexposed cinematograph film despite requiring slitting and perforation before use. The specific tariff entry for cinematograph films unexposed was held to govern classification, and the residuary entries for other photographic films or goods were rejected as inapplicable. Tariff headings were read according to their ordinary scope, while the HSN explanatory notes were treated as persuasive only. The earlier Tribunal view on the same goods was followed, and the contrary distinction based on another cited decision was not accepted. en-us Thu, 29 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80878 Cinematograph film imported in jumbo rolls was treated as retaining the essential character of unexposed cinematograph film despite requiring slitting and perforation before use. The specific tariff entry for cinematograph films unexposed was held to govern classification, and the residuary entries for other photographic films or goods were rejected as inapplicable. Tariff headings were read according to their ordinary scope, while the HSN explanatory notes were treated as persuasive only. The earlier Tribunal view on the same goods was followed, and the contrary distinction based on another cited decision was not accepted. Case-Laws Customs Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80878