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Issues: Classification of fully glazed paper press laminates as parts of demiplex cloth pressing plant under Heading 8451.90 or as paper under Heading 4823.90.
Analysis: The main issue in this case is the classification of fully glazed paper press laminates imported as parts of a demiplex cloth pressing plant. The appellant argues that these laminates are specially manufactured as parts of the plant to transmit heat uniformly onto woollen fabric, providing a delicate and quality finish. The appellant contends that these laminates are designed for specific use in the pressing plant and should be classified as parts of the machine under Chapter Heading 8451.90. The appellant supports this argument by providing a parts list showing the laminates as parts and not consumables. Additionally, the appellant asserts that a specific entry should prevail over a general entry, with Chapter Heading 8451.90 being specific to parts of the machine. The examination report also confirms the specific dimensions of the laminates, contradicting the claim that they lack specific dimensions. The Department's view, represented by the Jt. CDR, is that the laminates do not have specific size, shape, or design to be classified as parts of machinery. The Department argues that the laminates should be classified under Heading 4823.90 as they are essentially glazed paper. It is emphasized that the laminates are bought-out items with a specific size given in the parts list to correlate with the invoice. The Department asserts that the laminates are consumable and should be assessed under Heading 4823.59 as "other paper" cut to size or shape. Upon review of the evidence presented, the Tribunal finds that the appellant's contentions hold strong merit. The Tribunal notes that the supplier's pamphlet, parts list, invoice, and packing list all indicate the laminates as parts of the plant. The technical write-up in the pamphlet supports the function of the laminates as parts, and the examination report confirms the specifications matching the invoice. The Tribunal concludes that the laminates are correctly classifiable under Heading 8451.90 as parts of the machine, designed for specific use in a particular type of pressing plant. Therefore, the appeal is accepted, overturning the previous classification and supporting the appellant's classification of the fully glazed paper press laminates under Heading 8451.90.
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