https://www.taxtmi.com/caselaws?id=99477 Concessional customs duty was denied for an imported RD Continuous Wet/Dry Motion Picture Printer 35 mm because it did not fall within Notification No. 81/94-Cus. as an automatic film processor for use in the printing industry. The goods were described as a motion picture printer for cinematography, and the importer was engaged in film production, not the printing industry. The distinction between a cinematographic printer and an automatic film processor was treated as material, and the notification could not be expanded beyond its express terms. The Larger Bench classification distinction did not assist on the exemption question, so the concessional benefit was unavailable. en-us Fri, 09 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 14:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99477 Concessional customs duty was denied for an imported RD Continuous Wet/Dry Motion Picture Printer 35 mm because it did not fall within Notification No. 81/94-Cus. as an automatic film processor for use in the printing industry. The goods were described as a motion picture printer for cinematography, and the importer was engaged in film production, not the printing industry. The distinction between a cinematographic printer and an automatic film processor was treated as material, and the notification could not be expanded beyond its express terms. The Larger Bench classification distinction did not assist on the exemption question, so the concessional benefit was unavailable. Case-Laws Customs Fri, 09 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99477