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    <title>1999 (8) TMI 893 - CEGAT, NEW DELHI</title>
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    <description>Ammonia prints were held to be photographic prints because the term &quot;photographic&quot; was applied in its extended scientific sense to cover images obtained by chemical action on specially treated surfaces, so they fall under Tariff Heading 49.06. The transparency classification could not be finally because no finding had been recorded on whether it was drawn by hand or produced mechanically, and that factual distinction controlled the choice between Tariff Heading 49.06 and Tariff Heading 49.11. The matter was therefore remanded for fresh adjudication on that point.</description>
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      <title>1999 (8) TMI 893 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=105951</link>
      <description>Ammonia prints were held to be photographic prints because the term &quot;photographic&quot; was applied in its extended scientific sense to cover images obtained by chemical action on specially treated surfaces, so they fall under Tariff Heading 49.06. The transparency classification could not be finally because no finding had been recorded on whether it was drawn by hand or produced mechanically, and that factual distinction controlled the choice between Tariff Heading 49.06 and Tariff Heading 49.11. The matter was therefore remanded for fresh adjudication on that point.</description>
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