Classification of step and repeat machine upheld under Heading 84.40, with Heading 90.10 rejected on consistent earlier reasoning.

Imported step and repeat machines were held classifiable under Heading 84.40 of the Customs Tariff Act, 1975 rather than Heading 90.10 because the Tribunal followed its earlier decisions on identical goods and found no reason to depart from that classification view. Arguments for Heading 90.10 were rejected on the same reasoning adopted in the prior orders, and the assessee succeeded on the classification issue.

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Issues: Whether the imported step and repeat machine was correctly classifiable under Heading 84.40 of the Customs Tariff Act, 1975 instead of Heading 90.10 of the Customs Tariff Act, 1975.

Analysis: The Tribunal followed its earlier decisions on identical goods and found no reason to depart from the view already taken. The arguments supporting classification under Heading 90.10 were rejected for the same reasons adopted in the earlier orders.

Conclusion: The machine was classifiable under Heading 84.40 of the Customs Tariff Act, 1975 and not under Heading 90.10 of the Customs Tariff Act, 1975. The assessee succeeded on the classification issue.

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