Injection-moulding classification for foam production lines confirmed, with anti-dumping duty also applying under the notified scope.

Integrated foam production equipment that meters reactive liquid into mould cavities, clamps, heats and cures the material to form polyurethane foam is treated as an injection-moulding machine under Tariff Item 8477 10 00, because the specific heading for machinery for working plastics prevails over residual headings. Presentation of the machine in CKD/SKD form does not alter classification where the essential components are imported together and Rule 2(a) applies. The same goods also fall within the scope of Notification No. 21/2025-Customs (ADD) because the clamping force falls within the notified range and the product is not covered by any stated exemption, so anti-dumping duty applies.

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Issues: (i) Whether the subject goods, described as a foam production line with 32 station conveyors including dry side and metering machine, are classifiable under Tariff Item 8477 10 00 as injection-moulding machines or under any alternative residuary heading; (ii) Whether Anti-Dumping Duty is payable on the subject goods under Notification No. 21/2025-Customs (ADD) dated 26.06.2025.

Issue (i): Whether the subject goods, described as a foam production line with 32 station conveyors including dry side and metering machine, are classifiable under Tariff Item 8477 10 00 as injection-moulding machines or under any alternative residuary heading.

Analysis: The subject goods constitute an integrated moulding system in which reactive liquid components are metered, injected into mould cavities, clamped, heated and cured to produce polyurethane foam. The process answers the commercial and functional description of injection moulding, including reaction injection moulding. Heading 8477 covers machinery for working plastics or for the manufacture of products from these materials, and the specific description in Tariff Item 8477 10 00 prevails over residual entries such as 8477 59 00, 8477 80 90 and 8479 89 99. As the goods are imported in CKD/SKD condition with all essential components presented together, Rule 2(a) requires treatment as complete machinery having the essential character of the finished article.

Conclusion: The subject goods are classifiable under Tariff Item 8477 10 00 as injection-moulding machines, and the alternative residuary classifications are not sustainable.

Issue (ii): Whether Anti-Dumping Duty is payable on the subject goods under Notification No. 21/2025-Customs (ADD) dated 26.06.2025.

Analysis: The notification applies to plastic processing or injection-moulding machines falling under tariff items 8477 10 00 and 8477 90 00 where the clamping force is not less than 40 tonnes and not more than 1500 tonnes, including machines imported in fully assembled, SKD or CKD form. On the facts found, each station exerts clamping force which, when assessed across the 32 integrated stations, results in an aggregate force within the notified range. The goods therefore fall within the product scope of the notification, and the producer is not among the specifically exempted listed producers.

Conclusion: Anti-Dumping Duty is applicable to the subject imports under Notification No. 21/2025-Customs (ADD) dated 26.06.2025.

Final Conclusion: The goods were held to be injection-moulding machinery classifiable under Tariff Item 8477 10 00, and they were also held liable to Anti-Dumping Duty under the cited notification.

Ratio Decidendi: A machine whose integrated function is the injection of reactive material into moulds for in-mould formation of a plastic product is classifiable under the specific injection-moulding entry, and if its aggregate clamping capacity falls within the notified range, anti-dumping duty applies notwithstanding CKD or SKD presentation.

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