Classification of machinery for polyester zip fastener manufacture upheld under Heading 84.59(2) as production machines.

Machines imported for manufacture of polyester zip fasteners were held to fall under Heading 84.59(2) as machines and mechanical appliances designed for production of a commodity. The fact that each machine performed a distinct function did not exclude it from that sub-item, because Heading 84.59 itself covers machines having individual functions. Since zip fastener manufacture required a series of machines performing separate stages of the process, and each disputed machine was designed for that manufacture, the classification under sub-item (2) was upheld. The Revenue's objection was rejected, and the Collector (Appeals)' classification was sustained.

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Issues: Whether the disputed machinery imported for manufacture of polyester zip fasteners was classifiable under Heading 84.59(2) as machines and mechanical appliances designed for the production of a commodity, or under Heading 84.59(1).

Analysis: Heading 84.59 covers machines and mechanical appliances having individual functions and not falling under any other heading of the Chapter. The disputed machines were accepted to fall within Heading 84.59, and the only question was whether they belonged to sub-item (1) or sub-item (2). The fact that each machine performed a distinct function did not take it out of sub-item (2), because the heading itself contemplates machines having individual functions. Manufacture of polyester zip fasteners could be achieved only through a series of machines performing separate stages of the process, and each of the disputed machines was designed for that manufacture. The absence of objection to the classification of two other machines did not justify denying the same treatment to the remaining machines.

Conclusion: The disputed machines were correctly classifiable under Heading 84.59(2), and the Revenue's challenge failed.

Final Conclusion: The order of the Collector (Appeals) was sustained, and the Revenue appeal was rejected.

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