Customs classification of an injection moulding machine determined anti-dumping duty liability, with exclusion denied under the relevant notification.

Customs classification of an imported footwear-soles injection moulding machine depended on its actual function and tariff description. The machine, used to produce soles from synthetic polymers such as PVC, TPR and EVA, was held to fall under Chapter Heading 8477.1000 as an injection moulding machine, not under Chapter Heading 8453, which covers machinery for working hides, skins or leather and for making or repairing footwear of those materials. Because the anti-dumping notification excluded only machines classifiable under Chapter Heading 8453, the goods did not qualify for exclusion and remained liable to anti-dumping duty.

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Issues: (i) Whether the imported machine was classifiable under Chapter Heading 8453 of the Customs Tariff or under Chapter Heading 8477.1000 as an injection moulding machine; (ii) Whether the machine was excluded from anti-dumping duty under Notification No. 39/2010-Cus. dated 23-3-2010.

Issue (i): Whether the imported machine was classifiable under Chapter Heading 8453 of the Customs Tariff or under Chapter Heading 8477.1000 as an injection moulding machine.

Analysis: The machine was found to be an injection moulding machine used for producing footwear soles from synthetic polymers such as PVC, TPR and EVA. Chapter Heading 8453 covers machinery for working hides, skins or leather and for making or repairing footwear or other articles of hides, skins or leather. On the product literature and the HSN Explanatory Notes, the machine was not for making or repairing footwear of hides, skins or leather, but was specifically an injection moulding machine. Chapter Heading 8477.1000 specifically covered such machinery.

Conclusion: The machine was correctly classified under Chapter Heading 8477.1000 and not under Chapter Heading 8453.

Issue (ii): Whether the machine was excluded from anti-dumping duty under Notification No. 39/2010-Cus. dated 23-3-2010.

Analysis: The notification imposed anti-dumping duty on plastic injection moulding machines imported from China and granted exclusion only to injection moulding machines classifiable under Chapter Heading 8453. Since the machine was not classifiable under Chapter Heading 8453 and was held to fall under Chapter Heading 8477.1000, it did not come within the excluded category.

Conclusion: The machine was liable to anti-dumping duty under the notification.

Final Conclusion: The appeal failed because the imported machine was not classifiable under the claimed heading and remained dutiable under the anti-dumping notification.

Ratio Decidendi: For customs classification and anti-dumping duty, the decisive test is the machine's actual function and tariff description, and an exemption tied to a specific heading cannot be extended to goods classified under a different heading.

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