https://www.taxtmi.com/caselaws?id=72514 Imported stapling machines were analysed under competing Customs Tariff headings by reference to their principal use and essential function. The catalogue evidence showed the goods were marketed mainly as staplers for papers, with tacking and pinning only ancillary, and occasional industrial descriptions did not displace their predominant office character. There was no material to classify them as book-binding or paperboard-making machinery, and the presence of secondary functions did not take them outside the scope of office machines. Applying the principle that a multi-purpose machine is classified by its principal purpose, the machines fell under Heading 84.51/55, and the consequential countervailing duty treatment under Item 33D was maintained. en-us Fri, 30 May 1986 00:00:00 +0530 Fri, 20 May 2011 11:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72514 Imported stapling machines were analysed under competing Customs Tariff headings by reference to their principal use and essential function. The catalogue evidence showed the goods were marketed mainly as staplers for papers, with tacking and pinning only ancillary, and occasional industrial descriptions did not displace their predominant office character. There was no material to classify them as book-binding or paperboard-making machinery, and the presence of secondary functions did not take them outside the scope of office machines. Applying the principle that a multi-purpose machine is classified by its principal purpose, the machines fell under Heading 84.51/55, and the consequential countervailing duty treatment under Item 33D was maintained. Case-Laws Central Excise Fri, 30 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72514