https://www.taxtmi.com/caselaws?id=88089 A colour scanner used for preparing printing plates before the printing process was held to fall under Heading 90.06 as a photographic camera, not under Heading 84.43 as a machine ancillary to printing. The relevant distinction was that ancillary printing machines operate with printing machines during or after printing for feeding, handling, or further working of paper, whereas this equipment worked on photographic principles in plate preparation. Because the goods were not classifiable under Heading 84.43, exemption under the cited customs notification was unavailable, and the separate treatment of photographic cameras in the excise notification confirmed that result. en-us Wed, 17 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88089 A colour scanner used for preparing printing plates before the printing process was held to fall under Heading 90.06 as a photographic camera, not under Heading 84.43 as a machine ancillary to printing. The relevant distinction was that ancillary printing machines operate with printing machines during or after printing for feeding, handling, or further working of paper, whereas this equipment worked on photographic principles in plate preparation. Because the goods were not classifiable under Heading 84.43, exemption under the cited customs notification was unavailable, and the separate treatment of photographic cameras in the excise notification confirmed that result. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88089