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TMI Blog2003 (11) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is whether Banbury mixer imported by the appellant, should be classified in Heading 8477.80 of the Customs Tariff as claimed by the importer or Heading 8479.82 as decided by the adjudicating authority and confirmed by the Commissioner (Appeals). 2. Headings 84.77 and 84.79 and their sub-headings are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.79 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. 8479.10 - Machinery for public works, building or the like 8479.20 - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 8479.30 - Presses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubber or plastic. It is therefore more appropriately covered by Heading 84.77. Heading 84.79 is a residual entry in the chapter. Only those goods which cannot be classified in any of the Headings 84.10 and 84.78 will fall for classification in that heading. The heading will only cover such machinery for general purpose and not machinery suited for a particular industry or industries. 4. The depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s laboratory to make compounded rubber. Natural rubber and/or synthetic rubber in primary form are fed into the mixer and chemicals such as accelerator are added. These are mixed by the action of the rotors in the mixer to form a homogenous wax which is extruded in the form of a sheet. It is clear from these discussions that the mixer is exclusively used in the rubber and plastic ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79.82 explains that the heading includes pressers, etc., designed for particular goods or industries . While too much should not be read into this, the use of the words industries rather than industry cannot be ignored. Overall, Heading 84.77 appears to us to be more appropriate. 8. The appeal is accordingly allowed and the impugned order set aside. Consequential relief if permitted by law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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