https://www.taxtmi.com/caselaws?id=86398 Concessional basic customs duty for an automatic film developing and printing machine was denied because the notification was limited to automatic film processors used in the printing industry, and a photographic studio did not qualify as that industry merely because it produced prints. Exemption from auxiliary duty was allowed because the relevant notification covered automatic film processors without any end-use restriction, so denial on the basis of use outside the printing industry was impermissible. The result was partial relief: the customs duty concession failed, while the auxiliary duty exemption succeeded. en-us Thu, 06 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86398 Concessional basic customs duty for an automatic film developing and printing machine was denied because the notification was limited to automatic film processors used in the printing industry, and a photographic studio did not qualify as that industry merely because it produced prints. Exemption from auxiliary duty was allowed because the relevant notification covered automatic film processors without any end-use restriction, so denial on the basis of use outside the printing industry was impermissible. The result was partial relief: the customs duty concession failed, while the auxiliary duty exemption succeeded. Case-Laws Central Excise Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86398