1997 (10) TMI 68

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....e Customs, Excise and Gold (Control) Tribunal [herein- after referred to as `the Tribunal']. The respondent had imported Automatic Plate Processor. The respondent claimed that the said article was classifiable under Heading 84.34 of the Customs Tariff. The Assistant Collector of Customs took the view that the said article was classifiable under Heading 90.10. The appeal filed by the respondent was....

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....n is designed only for automatic developing, washing, gumming and drying of photosensitised plates which are already exposed through the agency of a light source in another independent unit, called the plate exposure unit. It is not the department's case that the goods imported incorporate in it a plate exposure unit as well, wherein photographic principle is used." 3. The Tribunal has distingu....