2000 (11) TMI 1179 - AT - Customs

Summary

The appeal involved classification of 'Nylo print plate processing equipment' under Customs Tariff Heading (CTH) 84.34 or CTH 90.10. The equipment was found to work on photographic principle, leading to its classification under CTH 90.10. The decision followed the precedent set by the Larger Bench in Light Publications Ltd. The appeal of the Revenue was allowed.