https://www.taxtmi.com/caselaws?id=44741 Imported Automatic Plate Processor was held to fall under Heading 84.34 rather than Heading 90.10 because the machine was designed only to automatically develop, wash, gum and dry photosensitised plates already exposed in a separate unit. The photographic principle was not involved in the imported machine itself, and the authorities distinguished prior Tribunal rulings that concerned equipment incorporating an exposure unit. The goods were therefore correctly treated as machinery for type-setting or printing-plate processing, not as photographic apparatus. en-us Wed, 15 Oct 1997 00:00:00 +0530 Sat, 03 Jul 2010 15:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44741 Imported Automatic Plate Processor was held to fall under Heading 84.34 rather than Heading 90.10 because the machine was designed only to automatically develop, wash, gum and dry photosensitised plates already exposed in a separate unit. The photographic principle was not involved in the imported machine itself, and the authorities distinguished prior Tribunal rulings that concerned equipment incorporating an exposure unit. The goods were therefore correctly treated as machinery for type-setting or printing-plate processing, not as photographic apparatus. Case-Laws Customs Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44741