General purpose machine classification upheld where imported grinding equipment was not shown to be designed exclusively for printing ink production.

Imported Drais Pearl Mill was held to be a general purpose grinding machine because the literature showed multiple uses, including pigment pastes, printing inks, coating compounds and other materials, and the record did not establish exclusive design for printing ink production. The importers' own description confirmed that grinding was an operating function of the machine. On that basis, the machine was classifiable under Heading 84.59(1) of the Customs Tariff Act, 1975 and not under Heading 84.59(2) for a machine designed for producing printing ink; the Revenue's appeal succeeded and the earlier classification was set aside.

---

---

Issues: Whether the imported Drais Pearl Mill was classifiable under Heading 84.59(1) of the Customs Tariff Act, 1975 as a general purpose machine, or under Heading 84.59(2) as a machine designed for the production of printing ink.

Analysis: The machine literature described the equipment as a grinding container with agitator shaft, discs, grinding beads and variable grinding media, capable of use for several applications including pigment pastes, printing inks, coating compounds, plastic pastes, herbicides, ferrites and other materials. The record did not show that the machine was ed exclusively for printing ink production. The importers' own description of the input and output confirmed that grinding was an operating function of the machine. On the materials before it, the machine was found to be a general purpose grinding machine rather than a machine designed for producing a particular commodity.

Conclusion: The imported machine was classifiable under Heading 84.59(1) of the Customs Tariff Act, 1975 and not under Heading 84.59(2); the Revenue's appeal succeeded.

Final Conclusion: The classification adopted by the appellate authority was set aside and the assessment under Heading 84.59(1) was restored.

---