https://www.taxtmi.com/caselaws?id=95022 An imported Automatic Graphic Plate Processor was held classifiable under Heading 90.10, not Heading 84.34, because its working was based on the photographic principle. The Larger Bench ratio on identical goods was applied: where a machine operates on a photographic principle, Heading 90.10 applies under the Customs Tariff Act, 1975. The Revenue's contrary classification was not effectively rebutted, and the Collector (Appeals) order was set aside. en-us Fri, 27 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95022 An imported Automatic Graphic Plate Processor was held classifiable under Heading 90.10, not Heading 84.34, because its working was based on the photographic principle. The Larger Bench ratio on identical goods was applied: where a machine operates on a photographic principle, Heading 90.10 applies under the Customs Tariff Act, 1975. The Revenue's contrary classification was not effectively rebutted, and the Collector (Appeals) order was set aside. Case-Laws Customs Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95022