https://www.taxtmi.com/caselaws?id=40774 Carbon-tissue paper treated with potassium dichromate and dried became sensitive to light and was used for photogravure work, bringing it within the tariff description of sensitised paper. The relevant classification turned on the product's essential character at the stage of assessment, and the broader allied nomenclature for photographic goods supported inclusion of papers and other light-sensitive materials used for photo-mechanical engraving. The fact that the paper later served as a support and was discarded after exposure and development did not alter its character for tariff purposes. On that basis, the product was treated as sensitised paper under Central Excise Tariff Item No. 37C(2). en-us Wed, 20 Feb 1980 00:00:00 +0530 Fri, 14 May 2010 15:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40774 Carbon-tissue paper treated with potassium dichromate and dried became sensitive to light and was used for photogravure work, bringing it within the tariff description of sensitised paper. The relevant classification turned on the product's essential character at the stage of assessment, and the broader allied nomenclature for photographic goods supported inclusion of papers and other light-sensitive materials used for photo-mechanical engraving. The fact that the paper later served as a support and was discarded after exposure and development did not alter its character for tariff purposes. On that basis, the product was treated as sensitised paper under Central Excise Tariff Item No. 37C(2). Case-Laws Central Excise Wed, 20 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40774