https://www.taxtmi.com/caselaws?id=288321 The Tribunal held that the imported jumbo rolls of cinematograph films should be classified under Item No. 37(I) of the First Schedule for the levy of additional duty of customs. The majority opinion disagreed with the previous classification under Item 68 CET, emphasizing that the essential characteristics of the films for cinematography were already present in the imported goods. The appeals were allowed, overturning the lower authorities' decisions and providing consequential relief to the appellants. en-us Wed, 27 Jun 1990 00:00:00 +0530 Mon, 01 Jun 2020 15:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288321 The Tribunal held that the imported jumbo rolls of cinematograph films should be classified under Item No. 37(I) of the First Schedule for the levy of additional duty of customs. The majority opinion disagreed with the previous classification under Item 68 CET, emphasizing that the essential characteristics of the films for cinematography were already present in the imported goods. The appeals were allowed, overturning the lower authorities' decisions and providing consequential relief to the appellants. Case-Laws Central Excise Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288321