9911796707
TMI Blog1984 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... oration, Keene, N.H. USA. They presented a bill of entry No. 11539 dated 16-11-1976 at Customs Air-cargo Unit, Palam, New Delhi. They sought clearance of the machine in question under Customs Tariff Head No. 84.34 assessable at 40%. The Assistant Collector assessed the item under Tariff Heading No. 84.59(1) at 60%. An appeal was preferred to the Appellate Collector who confirmed the order of the Asst. Collector. Shri Prem Sehgal, Managing Partner of the Appellants firm submitted that the machine under import should have been classified under the most specific heading 84.34. The tablets and capsules printing machine can print name or monogram on capsules, tablets, lozenges, candies or sugar coated gum by high quality off-set gravure method. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery, other than the machine tools for preparing or working printing blocks, plates or cylinders, etc. etc. He also argued that since this item is not type-founding or type-setting machinery, Heading 84.34 would not apply. He placed reliance on the BTN Explanation where the Heading 84.34 is expressly restricted to the equipment used in printing of text or illustrations. 3. For the purpose of clarification it is necessary to re-produce the two contending Headings :- Heading No. Sub-heading No. and description of article Rate of duty (a) Standard (b) Preferential areas C.E.T. Item (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grams or trademarks are etched on the surface of a gravure roll. The etched areas are filled with ink. A Pal (Carbon steel) injector razor blade doctors extra ink from the gravure roll surface, leaving ink in the etched areas. The machine in question produces high quality imprints. The name or monogram is re-produced on the tablet, capsules, lozenges, etc., by offset gravure method. The metal is clipped with off-set rollers for printing a tablet and is equipped with the gravure reservoir assembly. Considering the method of working, we are of the view that type-founding or type-setting contemplated under Heading 84.34 is totally absent. Further, Heading 84.34 expressly excludes machinery for working printing blocks, plates or cylinders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Preferential areas Central Excise Tariff Item 84.35 Other printing machinery; machinery for uses ancillary to printing. (a) 40% 6. In this case from the brochure submitted by the appellants it is manifest that the imported item is a printing machinery. It is used for the purpose of printing the monogram or name of the particular capsule or tablet on the item by high quality offset garvure method. Under Rule 3 of the Rules for the Interpretation of the First Schedule to the Import Tariff Heading which provides the most specific description shall be preferred to headings providing the more general description . Applying this test, we held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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