https://www.taxtmi.com/caselaws?id=72393 Tariff Heading 84.59(2) was treated as the more specific entry for machinery designed to produce marketable commodities, and the residuary Heading 84.59(1) could be used only after excluding classification under sub-heading (2). A machine that cut foam blocks into marketable products such as sheets, carpet underlays and mattresses was therefore classifiable under Heading 84.59(2). The registration certificate and catalogue were not controlling for Customs classification, and the fact that the heading expressly mentioned only some cutting machines did not exclude other cutting machines that produce commodities. The Revenue's challenge on classification therefore failed. en-us Thu, 24 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 11:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72393 Tariff Heading 84.59(2) was treated as the more specific entry for machinery designed to produce marketable commodities, and the residuary Heading 84.59(1) could be used only after excluding classification under sub-heading (2). A machine that cut foam blocks into marketable products such as sheets, carpet underlays and mattresses was therefore classifiable under Heading 84.59(2). The registration certificate and catalogue were not controlling for Customs classification, and the fact that the heading expressly mentioned only some cutting machines did not exclude other cutting machines that produce commodities. The Revenue's challenge on classification therefore failed. Case-Laws Customs Thu, 24 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72393