https://www.taxtmi.com/caselaws?id=166116 Notification No. 11/77-Cus. was construed as requiring only that the imported machine be an automatic film processor classifiable under Heading 90.10 and imported for use in the printing industry. Because the notification did not impose any exclusivity requirement for film processing alone, the machine's additional ability to process paper did not disqualify it from exemption. On that reading, the lower duty benefit remained available and could not be refused merely because the equipment had a dual processing function. en-us Wed, 11 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166116 Notification No. 11/77-Cus. was construed as requiring only that the imported machine be an automatic film processor classifiable under Heading 90.10 and imported for use in the printing industry. Because the notification did not impose any exclusivity requirement for film processing alone, the machine's additional ability to process paper did not disqualify it from exemption. On that reading, the lower duty benefit remained available and could not be refused merely because the equipment had a dual processing function. Case-Laws Customs Wed, 11 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166116