1983 (5) TMI 226 - AT - Customs

Summary

The appellants sought lower duty rate under Notification No. 11/77-Cus. for Bobline 45 Automatic Film Processor. The claim was rejected due to the machine also processing paper. The Tribunal found no stipulation for exclusive film processing in the notification. As long as the machine falls under Heading No. 90.10 and is for use in printing industry, the exemption applies. The appeal was allowed in favor of the appellants.