2004 (11) TMI 408

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....arts of Camera under Chapter Heading 90.08 as against the classification adopted by the lower authorities under Chapter Heading 90.06. The rival headings read as follows : 90.08   Image Projectors, other than Cinematographic; Photographic (other than Cinematographic) enlargers and reducers 9008.10 - Slide Projectors 9008.20 - Microfilm, microfiche or other microform readers, whether or not capable of producing copies 9008.30 - Other image projectors 9008.40 - Photographic (other than cinematographic) enlargers and reducers 9008.90 - Parts and accessories 90.06   Photographic (other than Cinematographic) cameras, Photo graphic Apparatus and Flashbulbs other than Dischar....

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....141 of the Book by Shri S.B. Sarkar titled "Words and Phrases of Excise and Customs", 2nd Edition, and has distinguished the functions between the Process Camera and the Photographic Camera. He has noted that the Process Camera is basically used for enlarging or reducing the size and for production of two dimensional objects only and is mainly used in the printing industry. He has also noted that the functional utility of the item is totally different from that of the Photographic Camera and hence upheld the assessees' contention for classification under Heading 90.08 which, deals with the product Image Projectors (other than cinematographic), Photographic (other than cinematographic), enlargers and reducers. This portion of the evidence ga....

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....earing. It is observed that the goods in question are 'Process Cameras'. The function of the Process Cameras have been explained on page 1141 of the book by Shri S.B. Sarkar titled 'Words and Phrases of Excise and Customs, 2nd Edition, which is as under : PHOTO PROCESS CAMERA - The process camera is a commodity different from a Photographic Camera. It is a mechanism of technological device for printing technology, a sort of copier, used for the purpose of printing. Printing blocks used in the photomechanical reproduction process are made from negatives which are exposed in a process camera sometimes called a copying camera. The photo process camera can be used for taking flat objects but cannot be used for taking photographs of three dim....