https://www.taxtmi.com/caselaws?id=114747 Classification of process cameras and related photographic image-processing equipment depended on their functional use. The goods were found to be used mainly in the printing industry for enlarging or reducing images and for reproducing two-dimensional objects, with technical features distinguishing them from ordinary photographic cameras in focus, output, colour reproduction and intended use. Applying the HSN notes, apparatus for enlarging or reducing photographs fell outside Heading 90.06 and under Heading 90.08. On that basis, the goods were treated as photographic enlargers and reducers under Heading 90.08, not as photographic cameras under Heading 90.06, and the Revenue's challenge was rejected. en-us Wed, 10 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 15:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114747 Classification of process cameras and related photographic image-processing equipment depended on their functional use. The goods were found to be used mainly in the printing industry for enlarging or reducing images and for reproducing two-dimensional objects, with technical features distinguishing them from ordinary photographic cameras in focus, output, colour reproduction and intended use. Applying the HSN notes, apparatus for enlarging or reducing photographs fell outside Heading 90.06 and under Heading 90.08. On that basis, the goods were treated as photographic enlargers and reducers under Heading 90.08, not as photographic cameras under Heading 90.06, and the Revenue's challenge was rejected. Case-Laws Central Excise Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114747