https://www.taxtmi.com/caselaws?id=167188 The Tribunal held that the "Nyloprint Wash-out Unit" should be classified under Heading 84.34 of the Customs Tariff Act, aligning with the Appellant's argument that it is machinery for preparing printing blocks. The Tribunal found no evidence of its use in photographic or cinematographic laboratories, supporting the classification under Heading 84.34. Emphasizing the commercial/common parlance test, the Tribunal ruled in favor of the Appellant, setting aside the Collector's decision to reclassify the goods under Heading 90.10. en-us Mon, 27 Aug 1984 00:00:00 +0530 Wed, 10 Dec 2014 18:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167188 The Tribunal held that the "Nyloprint Wash-out Unit" should be classified under Heading 84.34 of the Customs Tariff Act, aligning with the Appellant's argument that it is machinery for preparing printing blocks. The Tribunal found no evidence of its use in photographic or cinematographic laboratories, supporting the classification under Heading 84.34. Emphasizing the commercial/common parlance test, the Tribunal ruled in favor of the Appellant, setting aside the Collector's decision to reclassify the goods under Heading 90.10. Case-Laws Customs Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167188