https://www.taxtmi.com/caselaws?id=89834 Imported photopolymer plate-making equipment used photographic principles to prepare printing plates, so it was classifiable under Heading 90.10 and sub-heading 9010.20 of the Customs Tariff rather than Heading 84.42. The Tribunal relied on the nature of the process-exposure of a photo negative followed by washing, drying and fixation-and followed an earlier view that a similar automatic plate processor fell within sub-heading 9010.20. The appellate authority's classification under Heading 84.42 was not accepted. en-us Wed, 19 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89834 Imported photopolymer plate-making equipment used photographic principles to prepare printing plates, so it was classifiable under Heading 90.10 and sub-heading 9010.20 of the Customs Tariff rather than Heading 84.42. The Tribunal relied on the nature of the process-exposure of a photo negative followed by washing, drying and fixation-and followed an earlier view that a similar automatic plate processor fell within sub-heading 9010.20. The appellate authority's classification under Heading 84.42 was not accepted. Case-Laws Customs Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89834