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    <title>2000 (11) TMI 1179 - CEGAT, NEW DELHI</title>
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    <description>Imported Nylo print plate processing equipment was held classifiable under Customs Tariff Heading 90.10 because it worked on the photographic principle. The adjudicating authority&#039;s finding on the equipment&#039;s working principle was not reversed, and the larger bench ruling in Light Publications Ltd. was applied to support classification under Heading 90.10 rather than Heading 84.34. On that basis, the revenue&#039;s position was accepted and the appeal succeeded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95072</link>
      <description>Imported Nylo print plate processing equipment was held classifiable under Customs Tariff Heading 90.10 because it worked on the photographic principle. The adjudicating authority&#039;s finding on the equipment&#039;s working principle was not reversed, and the larger bench ruling in Light Publications Ltd. was applied to support classification under Heading 90.10 rather than Heading 84.34. On that basis, the revenue&#039;s position was accepted and the appeal succeeded.</description>
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