Printing ink machinery classification upheld for dispersion mills designed for commodity production, not general application.

Imported dispersion mills were treated as machines designed for the production of printing ink and classified under Heading 84.59(2), not as general machines under Heading 84.59(1). The machine was specifically adapted to disperse pigment particles in a fluid medium through a mechanical process, and its ability to serve related uses did not convert it into a machine of general application. The expression "designed for the production of a commodity" was interpreted broadly, so it did not require confinement to one single commodity. The grinding process was regarded as part of the manufacturing function of printing ink, supporting classification in favour of the assessee.

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Issues: Whether the imported dispersion mills were classifiable under Heading 84.59(2) as machines designed for the production of a commodity, or under Heading 84.59(1) as general machines.

Analysis: The machine was found to be specifically adapted for the manufacture of printing inks by dispersing pigment particles in the fluid medium through a mechanical process. The fact that it could also be adapted for related uses did not make it a machine of general application. The expression "designed for the production of a commodity" was held not to require that the machine be confined to a single commodity, and the grinding process involved was treated as part of the manufacturing function for printing ink.

Conclusion: The machine was held to be designed for the production of printing ink and therefore classifiable under Heading 84.59(2), in favour of the assessee.

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