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Issues: Classification of Polyester Plastic Button Making Machines under Tariff Heading No. 84.65 or 84.77
Analysis: The appeal raised concerns about the correct classification of Polyester Plastic Button Making Machines imported by the appellants. The Department argued for classification under Tariff Heading No. 84.65, while the appellants contended it should be classified under Heading No. 84.77. When the matter was called, no one appeared for the appellants, but they had submitted written arguments and requested a decision on merits. The Tribunal heard the Respondent's representative and reviewed the records. The Customs Tariff Act under Chapter 84 sub-heading Nos. 84.65 and 84.77 was examined. Sub-heading 84.65 pertains to machine-tools for working on hard materials, while 84.77 relates to machinery for working rubber or plastics. The Assistant Collector considered the appellants' argument that the machine required heating the blanks before processing to ensure they were soft and uniform. The Collector (Appeals) upheld the classification under Heading No. 84.65, emphasizing that the machine was designed for working on hard plastics, specifically polyester resin with high strength. In their submissions, the appellants highlighted the necessity of heating the blanks to prevent breakage and disagreed with the Collector (Appeals) interpretation. They argued that the machine was intended for plastic/polyester buttons only and not for other hard materials like bone or urea. The Tribunal noted that the focus of Tariff sub-heading No. 84.65 was on machine tools for working on hard materials, which included the hard plastic blanks used for making buttons. The appellants' assertion that the blanks were temporarily softened before processing did not alter the classification under Heading No. 84.65. The Tribunal concurred with the lower authorities in classifying the machine under Heading No. 84.65, ultimately dismissing the appeal.
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