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TMI Blog1995 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal from the Revenue against the order-in-appeal No. S/49-1592/84CL, dated 30-9-1985, allowing the appeal of the respondents. 2. The respondents who are engaged in the manufacture of zip fastners have imported a consignment of complete machinery consisting of a number of machines for manufacture of polyster zip fastners. As per the invoice, the following machines are declared to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assification claimed by the respondents and allowed the appeal. Shri Mondal s main plea is that even as per the description given in the invoice, each machine has got individual function and it cannot be said that each machine can be equated with zip manufacturing machine for classification under Heading 84.59(2). He refers to the Tariff heading in this regard to plead that machine having an indiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etals, wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing nuclear reactors." 5 From the above we observe that 84.59 covers all machines and mechanical appliances having individual functions and not falling under any other heading of Ch. 84. In this case, there is no dispute before us that the disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having individual functions possibly are specified elsewhere and they might be capable of general use. In any case, merely because the respondents did not object to the Department s classification in regard to the two machines, it cannot be a ground for denying the classification in respect of other machines, admittedly designed to perform individual functions, which ultimately result in manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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