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TMI Blog1994 (9) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ne under Heading No. 84.59(1) of the Tariff, without benefit of the exemption Notification No. 118/80-Cus. On appeal the Collector of Customs (Appeals), Calcutta agreed with the findings of the Asstt. Collector of Customs that the items was rightly assessable under Heading No. 84.59(1) of the Tariff. 3. The matter was posted for hearing on 9-9-1994 when Shri R. Swaminathan, Consultant appeared for the appellant. The respondents were represented by Shri B.K. Singh, SDR 4. Shri R. Swaminathan, the learned Consultant, stated that the goods under consideration were the razor blade coater machine. The appellants claimed its classification under Heading No. 84.17, with alternative classification under Heading No. 84.59(2) of the Tariff. The Revenue has assessed the goods under Heading No. 84.59(1). He submitted that blade was a `Metal for the purposes of Heading No. 84.59(2), and that the coating was done on the blade. Relying upon the Tribunal decision in the case of Collector of Customs, Bombay v. Dura Foam Industries (P) Ltd. - 1986 (26) E.L.T. 341 (Trib.), the ld. Consultant pleaded that the Tariff Entry No. 84.59(2) was more specific, and classification under that has to be fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Air Cargo Complex (Cargo), Calcutta has described it as a vacuum coater designed to produce high quality thin films. He, however, considered it as a versatile machine having individual function of coating under vacuum. He decided classification under Heading No. 84.59(1) of the Tariff, and ordered that the benefit of the exemption Notification No. 118/80-Cus. (as amended), was not applicable to the machine in question. The order of the Assistant Collector of Customs was confirmed by the Collector of Customs (Appeals), Calcutta. 9. The three headings/sub-headings for our consideration are Heading No. 84.17, Heading No. 84.59(1) and Heading No. 84.59(2). Heading Nos. 84.17, 84.59(1) and 84.59(2) are extracted below :- 84.17 Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasterising, steaming, drying, evaporating, vaporising, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water-heaters, non-electrical : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have admitted that the machine is not specified in any of the headings of Chapter 84 and is rightly classifiable under Heading No. 84.59. Sub-items (2) of Heading No. 84.59 covers, among others, machinery for treating metals, wood or similar materials. As per explanatory notes appearing at page 1368 of the CCC Nomenclature under Chapter 84.59, the following machinery and mechanical apparatus are covered by the expression machinery and mechanical apparatus for treating metals or metal carbides :- (1) Presses for moulding metallic powders by sintering. (2)Presses for compressing metal scrap into bales, etc. (3) Machinery and mechanical appliances for soldering by means of grooved wheels or heated irons, other than hand soldering irons (Heading 82.04) and other than electrical apparatus of Heading 85.11. (4)Friction welding machines. (5)Crucible vice-presses for alumino-thermic welding of rails, machine parts, etc. (6)Machinery for scouring or pickling metals (by acid, trichlorethylene, etc.) including pickling units for sheet-rolling mills, but excluding steam or sand blasting appliances of Heading 84.21. (7)Rotating drums for de-sanding, de-scaling or polishi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke smooth and shining, to improve; `plating refers to a thin layer of metal or covering of metal. The machine is a sophisticated Coating machine, and the coating improves the performance of the blade. The expression metals, wood or similar materials has been used in a wider sense. The metals herein cover metalic powders, and metal goods such as nuts, bolts, ball-bearings, rails, machine parts etc. Thus it is seen that the expression `metal herein is not restricted to metal in primary form only, but is extended to metal goods. Seen in this light, the blade is a `metal . 14. The safety razor blade is made of metal. The machine under consideration is used to improve the quality/efficiency of the sharpened edge of the blade. By the coating technique, called sputtering, the chromium is evaporated through resistance heating, become ionised and deposited on the anode i.e. razor blade edge. Chromium is a metallic element and the blade is a metal goods. The processes to which the blade is subjected is a `treatment for the purposes of Heading No. 84.59 (2) of the Tariff. Sub-heading No. 84.59(1) is residuary sub-heading of Heading No. 84.59. Sub-heading 84.59(2) enumerates specific mac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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