1996 (3) TMI 195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appellants have claimed refund of duty on the ground that their product `Roll take up machine is to be classified under Heading 84.59(ii) of the Customs Tariff Act. The machine, according to the appellants, performs the function of rolling the wire manufactured by the importers and also of cutting the welded wire mesh. The claim for classification under Heading 84.59 (ii) is said to be substant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te the plea of the appellants that the machine performs any function of working metal even though it rolls wire mesh and also cuts welded mesh and hence classification under Heading 84.45 is ruled out. Regarding the plea under Heading 84.59 (ii), the appellants have not been able to substantiate this claim also. We find from the material on record that the machine only rolls the welded wire mesh a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en enclosed. 5. From their own description about the Roll take up machine, it is apparent that it could not be considered as a Machine-tool for making metal of a type classifiable under Heading 84.45/48. In the absence of a catalogue or technical write up, as there is nothing to show that any of the ingredients of this heading have been satisfied. 6. Similarly, they have not been able to show, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X