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TMI Blog1996 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... e, after clearance, they paid during under protest and filed a refund claim on the ground that this machine is a fusing press and not an ironing machine. Their contention was not accepted by the authorities. Hence, the appeal. 3. He would, in this connection draw attention to the catalogue which shows that it is a Flat Top Fusing Press for all fusing processes and for use in design and studios. The machine is equipped with variable controls for temperature from 65oC to 230oC, pressure from 0 to 6 bar with the result it is most versatile fusing machine in the world which is capable of fusing any two types of materials irrespective of their compositions. Further as per Notification No. 16/85-Cus., dated 1-2-1985, the duty on fusing press is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wall paper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor : 33C (1) Not Elsewhere specified 40% (2) Domestic washing machines, laundry and dry-cleaning machinery 60% 84.59 Machines and mechanical appliances, having individual functions, not falling within any other head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is varioset standard/S/SB and the detailed specifications. The pamphlet relied upon by the department shows various diagrams but not model number. A reading of both the pamphlets taken together shows that there are VEIT Varioset multipurpose ironing tables as well as Varioset flat top fusing presses which may be similar but may not be exactly the same. Apparently in the case of former the main function is ironing and in the case of latter the main function is fusing. As per plain common sense, ironing and fusing are not exactly the same and processes although the latter may also involve ironing additionally. 7. Whether these two pamphlets are regarding different machines has not been clarified by the either sides. A copy of the Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) fusing of garments and (2) transfer of design, printing and the issue was whether it was a printing machine or not and the Tribunal rightly decided that it was not printing machine. 9. In the case before us this is not the issue; and we have to decide whether it was an ironing machine or a fusing press. If it was an ironing machine as claimed by the department then it would fall under Heading 84.40 as this heading includes machinery for finishing of textile fabrics or made up articles of textile and ironing is a finishing process. On the other hand, if it was a fusing press, the main function of which was to fuse the materials, then it will be classifiable under Heading 84.59(1) [even if it additionally acted as a press] following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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