https://www.taxtmi.com/caselaws?id=167171 An ammonia printing and developing machine used in drawing, architects' and industrial offices remained an office machine in fiscal classification because its function was to print and develop drawings on sensitised paper by ammonia liquid. The description in trade and common parlance, supported by the appellants' own technical material, showed it was understood as a photocopying machine. That functional character brought it within Tariff Item 33D and within the exempted entry under Notification No. 51/70-C.E. The objection that the Appellate Collector relied on a Board circular was rejected because the decision was based on the material and arguments before him. en-us Fri, 16 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 18:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167171 An ammonia printing and developing machine used in drawing, architects' and industrial offices remained an office machine in fiscal classification because its function was to print and develop drawings on sensitised paper by ammonia liquid. The description in trade and common parlance, supported by the appellants' own technical material, showed it was understood as a photocopying machine. That functional character brought it within Tariff Item 33D and within the exempted entry under Notification No. 51/70-C.E. The objection that the Appellate Collector relied on a Board circular was rejected because the decision was based on the material and arguments before him. Case-Laws Central Excise Fri, 16 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167171