https://www.taxtmi.com/caselaws?id=121337 The tribunal upheld the classification of imported scanner and processor under SH 9010.50 for use in photographic laboratories, rejecting the appellants' claim for classification under SH 8443.60 for the printing industry. The appellants failed to provide evidence supporting their argument and did not appear for representation, leading to the dismissal of the appeal for refund of excise duty. The tribunal found that the operational aspects of the goods aligned with apparatus for photographic laboratories under Heading 90.10, not machinery for the printing industry under Heading 84.42. en-us Mon, 16 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 10:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121337 The tribunal upheld the classification of imported scanner and processor under SH 9010.50 for use in photographic laboratories, rejecting the appellants' claim for classification under SH 8443.60 for the printing industry. The appellants failed to provide evidence supporting their argument and did not appear for representation, leading to the dismissal of the appeal for refund of excise duty. The tribunal found that the operational aspects of the goods aligned with apparatus for photographic laboratories under Heading 90.10, not machinery for the printing industry under Heading 84.42. Case-Laws Customs Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121337