1. Cinematographic Colour Films (Unexposed) Positive-The term "Photographic Film" includes "Cinematographic Films" in its scope, which is more wide. Both Photographic and Cinematographic Films in rolls were covered under CTA: H. 37.02 at the material time. H. 37.02 did not lay down any condition that in order to be considered "Cinematographic", the Photographic Film in rolls had to be slit, cut or perforated. In view of the declared size of the rolls, which has not been disputed, the only sub-heading applicable was SH. 3702.41, which was the sub-heading under which the appellants declared their goods. 1998 (77) ECR 666 (SC).

2. R.C. Paper & Graphic Art Films-Having regard to the na-ture and character of the goods, the Tribunal has rightly held that R.C. paper and graphic art films are classifiable under CTA: Ch. 37, not under Ch. 84. 1999 (80) ECR 7