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TMI Blog2001 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... mer precursor (organic liquid) is electrically heated and gas evaporated to create a plasma (ionised form of vapour), and this plasma is deposited on the substrate in the form of coating which hardens the material, imparts optical and electrical properties to the material and makes it wear and tear resistant. They had sought its classification under sub-heading No. 8419.89 of the Customs Tariff. The Commissioner of Customs (Appeals) had confirmed its classification under sub-heading No. 8479.89 of the said Customs Tariff. 2. The matter was heard on 26-4-2001 at Kolkata when Shri S.K. Bagaria, Advocate, referred to the product literature at page 26 of the paper book. The product has been described in that literature as a coating equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir letter dated 11th September, 1997, the ACC explained that the machine was designed to deposit polymer precursor (organic liquid) on materials (substrates) to be treated by an exclusive process of heating and vapourising the precursor. It consisted essentially of a vacuum chamber containing a plasmatron source and a magnetron gun. The polymer precursor is electrically heated in this chamber and gets evaporated to create plasma (ionised form of vapours of the precursor) with the help of DC or RF voltage. A suitable bias (electrical charge) was applied to substrate to get plasma deposited on the targeted material. This plasma formed chemical bond with targeted material. It is seen from the product description that it was for heating and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich imparts special properties to the material treated. Thus the system not only creates a coating on the material being treated by deposition of plasma, but also hardens the material and form a chemical bond with the precursor at atomic level. With this special treatment, the material becomes resistant to wear and tear resulting in longer life and also imparts optical and electrical properties desired in aerospace applications. 5. From the above description, it is seen that the argument that with such processes the targeted material was treated through heating and vapourising is not correct. 6. Heading No. 84.19 covers Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the coater imported was a coating equipment for the deposition of thin film the on the materials. The targeted materials, as such, were not subjected to any treatment by this machine. The material coated was not subjected by the coater to any process involving a change of temperature. The change of temperature was not in the material coated but in the coater itself to make the precursors fit for deposition on the targeted material. The heating of the targeted material could be just to facilitate the coating of the film thereon. The precursors were processed in the coater and any change of temperature in the coater was not material for classification of the goods under Heading No. 84.19 of the Tariff. We, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where in this chapter . This heading, among others, covers general purpose machines. From the Harmonised Commodity Description and Coding System (HSN) Explanatory Notes, it is seen that such misc. machinery as machines for coating welding electrodes, machines for coating photosensitive emulsions on to a backing, machinery for cask tarring or coating etc. were covered by Heading No. 84.79. On the other hand, according to the HSN, Heading No. 84.19 covers Machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change (e.g. heating, cooking, roasting, dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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