1980 (2) TMI 76

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....ersonal hearing and have examined the records of the case. 2. The facts of the case are that carbon-tissue paper (pigment paper) in rolls was imported by the applicants and then cut to the desired size as and when needed. This paper was then immersed in a 4% solution of Potassium Dichromate and then dried. The paper after drying became sensitive to light. This was then exposed in contact with a g....

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.... first and then developed in water and the supporting paper or intermediate carrier of the gelatine film is removed and thrown away. The exposed gelatine film remains on the copper surface of the cylinder for further stage os processing. 5. Government observe that Tariff Item 37C inter alia covers photographic apparatus and goods, the following, viz. - (1) Photographic cameras, (2) sensitised pap....

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....sensitive to light or other radiations (e.g. infra-red, ultra-violet or X-ray), whether for reproduction in monochrome or colour. The most common emulsions are based on silver halider (silver bromide, silver bromide-iodide, etc.) or on salts of other precious metals, but certain other materials may be used, e.g. potassium ferricyanide and other iron compounds for blue-prints, potassium or ammoniu....