9911796707
TMI Blog1999 (1) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this appeal relates to the correct classification of Polyester Plastic Button Making Machines imported by the appellants. The Department has sought to classify the machine under Tariff Heading No. 84.65. The party s contention is that it is classifiable under Heading No. 84.77. 2. When the matter was called, nobody was present for the appellants. They have however, sent written submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants contention that the blanks of the buttons had to be given a constant warmness through infra-red light source to make them soft and that the blanks have to be of uniform softness before the hopper fed the blanks into the turning unit. He also found an actual demonstration of the machine that when the blanks were not heated before feeding for turning/drilling etc. they broke. He observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generally accepted as `hard , which was different from `other kinds of plastics . In view of the fact that buttons can only be made from sufficiently hard plastic and the buttons are made from polyester resin described as having high strength through thermo-setting process, it is apparent that the machine imported were machine tools for working on hard plastic and therefore, correctly classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials like bone, urea, trocas and madreperla cannot be processed on the said machines. For processing hard materials machine with special turning unit and special electrical equipment was being provided. 7. We find that the emphasis of Tariff sub-heading No. 84.65 is on machine tools for working on hard materials. It is not in dispute that the blanks of buttons on which the drilling is done ..... X X X X Extracts X X X X X X X X Extracts X X X X
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