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Issues:
Classification of the machine DLN Coater - R-100 under Customs Tariff sub-heading No. 8419.89 or 8479.89. Analysis: 1. The appeal involved the classification of the DLN Coater - R-100 machine imported by M/s. Associated Cement Companies Ltd. The appellant sought classification under sub-heading No. 8419.89, while the Commissioner of Customs (Appeals) classified it under sub-heading No. 8479.89 of the Customs Tariff. 2. During the hearing, the appellant's advocate argued that the machine should be classified under sub-heading No. 8419.89 based on the product literature, emphasizing that it was not a conventional coating machine. In contrast, the respondent's representative contended that the machine was a coating machine for deposition of thin films on materials, correctly classifiable under sub-heading No. 8479.89. 3. The machine was described as the "Art R-100 Deposition System for Diamond-Like Nanocomposite (DYLYN) Coatings," capable of various deposition processes for technological applications. The machine's main function was to deposit polymer precursor on materials by heating and vaporizing the precursor to create plasma for coating, enhancing material properties. 4. The appellant explained that the machine's exclusive process involved heating and vaporizing the polymer precursor to create plasma for coating materials, imparting special properties and resistance to wear and tear. The machine's purpose was not to heat the targeted materials but to treat them with plasma deposition, enhancing their longevity and properties. 5. It was clarified that the targeted material was not treated through heating and vaporizing in the process, contrary to the argument presented. 6. Heading No. 84.19 covered machinery for material treatment involving temperature change processes. The DLN Coater - R-100 was a coating equipment for thin film deposition, with any temperature change occurring within the machine for precursor treatment, not the material coated, thus not falling under sub-heading 8419.90. 7. Chapter Note 2(e) under Chapter 84 clarified the classification of machines under different headings based on their functions, emphasizing that Heading No. 84.19 did not cover machinery where temperature change was subsidiary. 8. Heading No. 84.79, a residuary entry, covered machines with individual functions not elsewhere specified. The DLN Coater - R-100 was deemed appropriately classified under sub-heading No. 8479.89, as it functioned as a specialized coating machine according to the Tariff scheme. 9. Expert certificates provided by the appellants were acknowledged for product description accuracy but deemed irrelevant in the correct application of the Tariff scheme for classification. 10. The Tribunal upheld the Commissioner of Customs (Appeals) decision, confirming the classification of the DLN Coater - R-100 under sub-heading No. 8479.89 of the Customs Tariff, rejecting the appeal.
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