Electronic Colour Scanner. - The benefit of concessional rate of duty laid down in exemption Notification No. 112-Cus., dated 1-7-1977, is available to electronic colour scanner Model Magnascan 510. - Scan Electronics v. Collector - 1988 (35) E.L.T. 690 (Tribunal).

Newspaper establishment. - Exemption under Notification No. 103/89-Cus., dated 1-3-1989 is available to newspaper establishment and not to printers and printing presses who are not the owners of the newspaper. - Shashwat Printers (P) Ltd. v. Collector - 1993 (65) E.L.T. 641 (Tri.).

Photo polymer (relief image) plates not entitled to exemption under Notification No. 231/88-Cus., if imported for use in printing industry and importer holding as industrial licence for manufacture of HDPE/PP circular woven sacks which after manufacture were printed with customer's design and specifications. - Paharpur Plastics v. Collector - 1993 (69) E.L.T. 380 (Tri.).

Photographic/Cinematographic Colour Films (Unexposed) - Scope of.- Term 'Photographic Film' is wider than the term 'Cinematographic Film' and, therefore, would include within its meaning 'Cinematographic Films' also. Difference between the two lies in this that a Cinematographic Film is one which is slitted and perforated and thus made ready for use on a projector or a camera. But in the scheme of both Customs and Central Excise Tariffs as they existed during 1988-89, both were treated as interchangeable terms since the relevant Chapter 37of Customs Tariff Act, 1975/Central Excise Tariff Act, 1985 did not provide for a separate Heading or sub-heading for Cinematographic Colour Film (unexposed). - Northern Plastic Ltd. v. Collector - 1998 (101) E.L.T. 549 (S.C.).

Photographic Films, including Cinematographic Films with or without sprocket holes and having normal width of Cinematographic Film or otherwise, covered by Heading 37.02 and since imported film was without sprocket holes exceeded width of 610 mm and length of 200m., it was correctly classifiable under sub-heading 3702.41. - Northern Plastic Ltd. v. Collector - 1998 (101) E.L.T. 549 (S.C.).

Pre-sensitised printing plates. - See under CHAPTER 84.

Thermal printing paper. - See under CHAPTER 48.