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Issues: Classification of imported printing machine under Customs Tariff Headings 84.34 or 84.59.
In the judgment delivered by the Appellate Tribunal CEGAT New Delhi, the appellants imported a Markem capsule and tablet printing machine and sought clearance under Customs Tariff Head No. 84.34 assessable at 40%. The Assistant Collector assessed it under Tariff Heading No. 84.59(1) at 60%. The appellants argued that the machine should be classified under Heading 84.34 as it falls under the category of equipment used in the printing of texts or illustrations. They contended that the machine, which prints on tablets and capsules, fits within the scope of Heading 84.34 as per the Explanatory Notes to B.T.N. Vol. 3, Second Edition 1966. On the other hand, the Respondent argued that Heading 84.34 specifically excludes machinery for working printing blocks, plates, or cylinders and does not apply to the imported machine. The Tribunal analyzed the description of the contending Headings 84.34 and 84.59 and examined the pamphlet describing the printing method of the machine. The Tribunal concluded that the imported machine does not fall under Heading 84.34 as it lacks the elements of type-founding or type-setting machinery and does not work on printing blocks, plates, or cylinders. The Tribunal also dismissed the relevance of a previous classification under a different tariff item, emphasizing the duty to classify goods appropriately based on evidence before the Tribunal. The Tribunal further considered Heading 84.35, which covers "Other printing machinery; machinery for uses ancillary to printing." After reviewing the brochure submitted by the appellants, the Tribunal found that the imported machine is indeed a printing machinery used for high-quality offset gravure printing of monograms or names on capsules or tablets. Applying the rule that the heading providing the most specific description should be preferred, the Tribunal held that the machine should be classified under Heading 84.35. Consequently, the impugned order was set aside, and the item imported was directed to be classified under Heading 84.35.
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