https://www.taxtmi.com/caselaws?id=48850 Classification of the imported machine turned on whether it worked on the photographic principle. The record indicated a plate-making unit, a conversion or drying unit, an incorporated camera, sensitized paper, ultraviolet exposure, and chemical conversion, showing that photography was involved in its operation. In the classification contest between Heading 84.34 and Heading 90.10, the decisive test was the photographic principle rather than end-use alone, and goods falling within Chapter 90 were not displaced by Section XVI exclusion rules. On that basis, the machine was classifiable under Heading 90.10, not Heading 84.34, and the refund claim failed. en-us Wed, 20 Sep 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48850 Classification of the imported machine turned on whether it worked on the photographic principle. The record indicated a plate-making unit, a conversion or drying unit, an incorporated camera, sensitized paper, ultraviolet exposure, and chemical conversion, showing that photography was involved in its operation. In the classification contest between Heading 84.34 and Heading 90.10, the decisive test was the photographic principle rather than end-use alone, and goods falling within Chapter 90 were not displaced by Section XVI exclusion rules. On that basis, the machine was classifiable under Heading 90.10, not Heading 84.34, and the refund claim failed. Case-Laws Customs Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48850