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Issues: Classification of imported goods under Customs Tariff Heading 8443.60 vs. 96.11
In this case, the appellants imported an "Automatic Numbering machine" from China and claimed classification under Customs Tariff Heading 8443.60, covering printing machines and ancillary printing equipment. However, the Department argued that the goods should be classified under Tariff Heading 96.11, which pertains to date, sealing, or numbering machines. The lower authorities classified the goods under Heading 96.11, leading to the appeal. The Tribunal noted that the imported goods were indeed numbering machines, and the material used in their construction (steel instead of rubber) was not relevant for classification. The key factor for classification was the nature and function of the items. The appellants' argument that the goods should be classified under Heading 84.43 as printing machinery was rejected since the goods were identified as hand-operated self-changing numbering stamps. The Tribunal referred to the explanatory note of Heading 84.43, which clarified that hand-operated numbering stamps fell under Heading 96.11. As there was no challenge to the finding that the goods were hand-operated, the Tribunal upheld the lower authority's decision and dismissed the appeal.
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