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TMI Blog1995 (9) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment of a machine described as Trident II Automatic fusing/Transfer Printing Press and claimed assessment under Heading 84.40(1) of the CTA, 75. But the machine was found to be assessable under Heading 84.59(1) and accordingly, the Assistant Collector of Customs, Bombay vide No. S/26-19/84H/N/S-148/84H, dated 23-4-84 ordered its assessment under residuary Heading 84.59(1) CTA, 75. Respondents filed an appeal against this order dated 23-4-84 before the Collector of Customs (Appeals), Bombay. The ld. Collector (Appeals) vide order Nos. S/49-1252/84CL, dated 31-5-85 allowed their appeal and directed the Custom House assessment to be under 84.40(1) with consequential relief to the appellants. 2. Ld. SDR, Shri K.K. Jha, referred to the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(1) CTA claimed by the respondents and 84.59(1) under which department has assessed the goods to duty. These two headings at the relevant time were as follows : 84.40 - Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wall-paper, wrapping paper, linoleum or other materials, and engraved or etch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose is the principal purpose is, unless the context otherwise requires, to be classified in Heading No. 84.59..... From the description of the machine imported it is apparent that it is equally efficacious both for fusing and transfer printing on garments and as such it can be said that neither of them could be regarded as the principal purpose of the machine, and, in this view of the matter, Chapter Note 5 of the Chapter 84 CTA extracted above, will come into play, and the article will, therefore, be classifiable under Heading 84.59(1) CTA. It is also noted that as per Departmental understanding, transfer printing machine Elna transfers designed for the transfer of designs from paper transfers to garments like T-shirts, trousers, jean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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