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Issues: Whether the imported automatic cloth cutting machines were classifiable under Tariff Item 85.05 of the Customs Tariff Act or under Tariff Item 84.40(1) of the Customs Tariff Act.
Analysis: The goods in dispute were the same as, or similar to, goods considered in earlier appeals involving the same importer, where the Tribunal had already held that re-classification under Tariff Item 84.40(1) was appropriate. In view of the prior orders on identical or closely comparable goods, the Tribunal found no reason to depart from the earlier view.
Conclusion: The goods were held classifiable under Tariff Item 84.40(1) of the Customs Tariff Act, and not under Tariff Item 85.05, in favour of the assessee.
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