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Issues: Classification of imported machine under Customs Tariff headings 8479.89 and 8457.30, Benefit of Notification No. 59/87-Cus.
In this case, the appeal revolved around the classification of an imported machine described as Linamatic Point making machines for making ball point tips. The importers claimed classification under sub-heading No. 8479.89 of the Customs Tariff, which covers machines with individual functions not specified elsewhere in Chapter 84. However, the Revenue disagreed and classified the machine under sub-heading No. 8457.30 as multi-station transfer machines for working metal. The Assistant Collector of Customs and the Collector of Customs (Appeals) both upheld this classification, emphasizing the machine's function in metalworking processes and its alignment with the description under 8457.30. During the hearing, the appellants did not appear, and the machine was described as having multiple working stations for machining and assembling ball point tips. The machine was designed for inline transfer with metal cutting and assembly functions. The appellants sought classification under 8479.89, a residuary entry for machines with unspecified functions in Chapter 84. However, the JDR argued that the machine clearly fell under Heading No. 84.57, which includes multi-station transfer machines for working metal. The machine's operation of automatically transferring workpieces to different units aligned with the description under 8457.30, where metal blanks are processed by different unit heads to produce ball points. The Tribunal, after considering the facts and the machine's functioning, found no reason to overturn the classification determined by the adjudicating authority and the Collector of Customs (Appeals). The Tribunal concluded that the machine's operations corresponded with the description under sub-heading No. 8457.30, and therefore, the appeal was deemed meritless and rejected accordingly.
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