2005 (8) TMI 448

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..... oti Balasundaram, Vice-President]. The appellants herein have imported Great Wall brand Automatic Numbering machine from China and claimed classification under the Customs Tariff Heading 8443.60, which covers printing machine and machine for uses ancillary to printing. The Department was of the view that the goods were in the nature of numbering machines and would be properly classifiable u .....

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..... herefore covered by Customs Tariff Heading 84.43 is not tenable, as the goods have been found to be hand operated self changing numbering stamp. Therefore, by virtue of explanatory note of Heading 84.43 on page 1239, they fall for classification under Customs Tariff Heading 96.11. In the absence of challenge to the finding that the goods are hand operated, we find no infirmity in the impugned orde .....

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