9911796707
TMI Blog1999 (2) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... National Pen Plastic Industries nave filed the present appeal in which the matter relates to the classification of the imported machine described in the Bill of Entry as Linamatic Point making machines for making ball point tips. The importers claimed classification under sub-heading No. 8479.89 of the Customs Tariff which covered machines and mechanical appliances having individual functions n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is notification did not cover the goods under Heading No. 84.53. On appeal, the Collector of Customs (Appeals), Bombay confirmed the view taken by the adjudicating authority and observed that the process involving working of metal was the principal function of the machine imported. He also referred to the production literature which had described the machine as inline transfer machine where a numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading No. 8479.89 of the Customs Tariff. The Heading No. 84.79 covered machines and mechanical appliances having individual functions not specified or included elsewhere in Chapter 84 of the Tariff. Sub-heading No. 8479.89 is a residuary entry under the residuary Heading 84.79. The learned JDR had submitted that resort to the residuary heading could only be had when the goods were not clearly clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work piece is automatically transferred to different unit heads. We find that the functioning of the machines imported corresponds to the description as given in the tariff under sub-heading No. 8457.30. 5. Keeping in view the description of the goods and their functioning, we do not find any material on record to disturb the finding given by the adjudicating authority as well as the Collector o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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