2000 (10) TMI 410 - AT - Customs

Summary

The appellate tribunal in New Delhi ruled on the classification of an imported machine "Automatic Graphic Plate Processor" under CTH 90.10 or CTH 84.34. The tribunal found that since the machine worked on the photographic principle, it should be classified under CTH 90.10, overturning the Collector (Appeals) decision. The appeal by the Revenue was allowed based on the precedent set by a previous case.