9911796707
TMI Blog1996 (8) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(1) of the Customs Tariff Act, 1975 as has been held by the lower authorities. The appellants had filed a refund claim for reassessment of the goods under Heading 84.35. The Assistant Collector held that spot coater, parts, sheet feeder and parts are classifiable under 84.35 as claimed to the extent granted the relief to the importer. As regards the spot coater and its parts the claim for classification under Heading 84.35 has held untenable as specific ancillary machines for printing have been mentioned in CCCN 84.35 but Lacquer varnish coating machines do not figure herein. He has noted the catalogue of spot coater and observed that lacquer and varnish coating machine and its classification under Heading 84.59(1), machines and mechanic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oating to various sheet materials, especially where strips or portions of the sheet need to be left bare and free of coating. Therefore, it is stated that the Collector (Appeals) failed to understand that there is a wide difference between printing machine and coating machine. The catalogue shows very clearly that the machine imported has got specific application on metal decoration only, by using other materials. It is stated that the imported machine has got separate identity by function/description as Coater which cannot be treated as printing machine and as such the machine is capable of functioning independently for coating the metals like sheet/strips. It is stated that CCCN (pages 1286 and 1287) is very clear, which only relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g other than spraying appliances of Heading 84.21. He submits that the specification being very clear and the machinery not being used as ancillary to printing and the process being an independent, therefore, it cannot be brought under Heading 84.35 which covers only Other printing machinery; machinery for use ancillary to printing . He submits that the Tribunal in the case of Collector of Customs v. Reliable Moulders as reported in 1995 (79) E.L.T. 265 = 1995 (59) ECR 430 (Tribunal) held that the classification of automatic hotfoil marking machine (Model No. P. 121) under Chapter Heading 84.59(1) and set aside the Collector (Appeals) classification under Heading 84.35. He submits that this ratio would apply to the facts of the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, 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." 8. The Revenue wants the classification of the impugned machinery under 84.59(1) on the ground that the imported machinery being a coater is more appropriate for classification under this heading as per the reading of BTN Notes. Under this note appearing at page 1369 under the said heading Miscellaneous machinery and mechanical appliances at Sl. No. 8 which refers to Machinery and mechanical appliances for cask tarring or coating other than spraying appliances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andling or further working the sheets or rolls of paper." 11. As can be seen from the reading of the above BTN at Page 1287, it is quite clear that machinery which is imported separately are together with printing during the printing operation for feeding, handling or further working the sheets are required to be classified under this heading. It is seen from the catalogue that the spot coater can be lined along with printing machines and the sheets which are lacquered directly to the printing machines for printing. Thereafter, it is again rolled, sent back to this machine for further coating of lacquer. The details of the said catalogue are noted herein below :- Spot Coater : An economically priced machine, designed to apply lacquer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the settings." 12. As can be seen from the facts of this case, the imported machinery has been connected to the main drive shaft for the printing line, and used along with the printing machines. Therefore, the machinery in question has to be appropriately classified as machines for uses ancillary to printing under Heading 84.35, which is more appropriate heading. Rule 3 of the Rules for Interpretation of the First Schedule to the Tariff reads heading which provides the most specific shall be preferred heading providing more general description . Applying this test, we have to hold that the machinery in question is required to be more appropriately classified under Heading 84.35 and not under general Heading 84.59 and under residuary Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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