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TMI Blog2013 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... Type Direct Injecting and forming for single colour total 20 stations injecting travel 200mm injecting volume 660 cm3/shot max mould holding size 340x180x60mm Item No. XZ0015 and Model No. OY-9120J with standard accessories" imported from China under EPCG scheme. The appellant filed Bill of Entry for clearance of the impugned goods on the ground that this machinery is used for manufacture of footwear and therefore classifiable under CTH 8753. The department was of the view that the impugned goods are 'Injection Moulding Machine for moulding articles of thermoplastic materials such as TPR and not machines for making articles of Hides, Skins or Leather' and were properly classifiable under CTH 8477.10 attracting anti-dumping duty by Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, he pleads for provisional release of the machinery without payment of anti-dumping duty. 3.1 The learned Counsel also submits that similar machinery imported at Delhi has been cleared without imposing anti-dumping duty and there is no reason why there should be a different view taken at Mumbai. 4. The learned A.R. appearing for the Revenue, on the other hand, contends that the correct classification of the machinery is under Heading 8477 as the machinery is an Injection moulding machinery as per manual for the impugned goods. Therefore, it is rightly classifiable under Heading 3477. As regards, the clamping force of the impugned machinery, she refers the finding given by the adjudicating authority wherein the authority has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion manual for the impugned goods submitted by the importer, it is seen that it is stated that the machine is used specifically for making foamed and non-foamed slow running shoes, leisure shoes, plimsolls and various sports shoes and the raw materials used are Thermoplastics such as TPR (Thermo Plastic Resin). Therefore, the machinery is for injection moulding of plastic materials. Heading No. 8453 deals with Machinery for preparing, Tanning or working Hides, Skins or Leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machine. It is a known fact that hides, skins and other cannot be subjected to injection moulding and, therefore, the claim of the appellant that the machinery is clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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