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Issues: Classification of Uster Card Control 'L' and Uster 'M' Controller under Customs Tariff Act
Classification of Uster Card Control 'L' and Uster 'M' Controller: The issue at hand involves the classification of Uster Card Control 'L' and Uster 'M' Controller imported by the appellants for use with a carding machine. The Department classified Uster Card Control 'L' under Heading 90.28(1) and Uster 'M' Controller under Heading 90.29(2), while the appellants sought re-assessment under Heading 84.38 read with Heading 84.36. The lower appellate authority rejected the claim for classification under Heading 90.22 and upheld the original classification. The appellants argued that both Uster Card Control 'L' and 'M' Controller were essential for maintaining uniformity in slivers delivered by the carding machine and should be classified differently. They contended that Uster Card Control 'L' and 'M' Controller were not mere accessories but complete units in themselves, designed for use solely with carding machines. The appellants claimed that Uster Card Control 'L' and 'M' Controller should be classified under sub-heading (1) of Heading No. 84.38, which covers parts and accessories suitable for use solely or principally with machines processing textile fibers. The Tribunal, after detailed analysis, set aside the lower authorities' orders and allowed the appeal with consequential relief. Analysis: The Tribunal considered the manufacturer's catalogue, which described the imported goods as apparatus for automatically controlling the input speed of material fed to the carding machine, thereby minimizing variations in card sliver count. The Uster Card Control 'L' and 'M' Controller were found to be crucial components in achieving uniformity in slivers delivered by the carding machine. The Uster Card Control 'L' system included an active pneumatic measuring trumpet connected to electronics for measuring and controlling the process. The Uster 'M' Controller, on the other hand, checked the relative cross-sectional variation of the fiber layer on the card clothing using infra-red light reflection. The Tribunal noted that the two instruments formed one complete system, with the 'L' controlling long-term variations and the 'M' Controller addressing medium-term variations in sliver counts. It was emphasized that the 'M' Controller was not an accessory but an independent unit designed for use solely with carding machines. The Tribunal concluded that both Uster Card Control 'L' and 'M' Controller were more appropriately classifiable under sub-heading (1) of Heading No. 84.38, as they were integral parts of machines processing textile fibers, falling within Heading No. 84.36. The decision to reclassify the goods under the appropriate heading was made after a thorough examination of the functions and design of the imported units, ensuring accurate classification under the Customs Tariff Act.
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