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Customs - Highlights / Catch Notes

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Chartered Engineer certified Injection Stretch Blow Moulding ...


Injection Stretch Blow Moulding Machine produces IV fluid bottles, differs from Injection Moulding Machine. Classified under 84773000.

Case Laws     Customs

July 15, 2024

Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous stretching and blow moulding feature absent in IMM, producing IV fluid bottles with hangers. As composite machine producing blow moulded hollow bottles for IV fluids, ISBMM's sole function is blow moulding, classified under 84773000. Impugned order set aside, appeal allowed by Appellate Tribunal.

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