https://www.taxtmi.com/caselaws?id=86453 Photographic reproductions on sensitised paper were held not to fall within the exemption for "drawings and designs" under Serial No. 21 of Notification No. 158/89-Cus. because Heading 4906.00 separately treated such reproductions as distinct from originals drawn by hand. On the tariff description and commercial understanding, the imported goods were classified as photographic reproductions on sensitised paper rather than exempt drawings and designs, so the exemption was unavailable and Revenue's position succeeded. en-us Sun, 01 Jan 1995 00:00:00 +0530 Wed, 24 Aug 2011 18:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86453 Photographic reproductions on sensitised paper were held not to fall within the exemption for "drawings and designs" under Serial No. 21 of Notification No. 158/89-Cus. because Heading 4906.00 separately treated such reproductions as distinct from originals drawn by hand. On the tariff description and commercial understanding, the imported goods were classified as photographic reproductions on sensitised paper rather than exempt drawings and designs, so the exemption was unavailable and Revenue's position succeeded. Case-Laws Customs Sun, 01 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86453