https://www.taxtmi.com/caselaws?id=110124 The Appellate Tribunal CEGAT, New Delhi upheld the benefit of Notification No. 11/77-Cus. to the respondents who imported a combined film/paper processor, despite the Collector of Customs denying the exemption. The Tribunal determined that the equipment qualified as an automatic film processor under Tariff Heading 90.10 and was intended for use in the printing industry. Relying on the precedent set in the case of Andhra Patrika, the Tribunal emphasized that if a machine can process both film and paper, the exemption should apply. The appeal of the Revenue was dismissed, affirming the benefit of the notification to the respondents. en-us Fri, 31 Mar 1989 00:00:00 +0530 Fri, 13 Apr 2012 18:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110124 The Appellate Tribunal CEGAT, New Delhi upheld the benefit of Notification No. 11/77-Cus. to the respondents who imported a combined film/paper processor, despite the Collector of Customs denying the exemption. The Tribunal determined that the equipment qualified as an automatic film processor under Tariff Heading 90.10 and was intended for use in the printing industry. Relying on the precedent set in the case of Andhra Patrika, the Tribunal emphasized that if a machine can process both film and paper, the exemption should apply. The appeal of the Revenue was dismissed, affirming the benefit of the notification to the respondents. Case-Laws Customs Fri, 31 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110124