https://www.taxtmi.com/caselaws?id=72868 A pure question of law concerning tariff classification may be raised at the appellate stage where no further evidence is needed and the point relates to proper classification. In classification of an imported step and repeat machine, the Tribunal applied the principle that goods must be placed under the heading that most specifically matches their function and description. It found the machine was used for repetitive printing work and held that it was not covered by the competing headings considered, but fell within Heading 84.40 as machines used for repetitive design or similar printing on textiles and related materials. en-us Fri, 03 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 15:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72868 A pure question of law concerning tariff classification may be raised at the appellate stage where no further evidence is needed and the point relates to proper classification. In classification of an imported step and repeat machine, the Tribunal applied the principle that goods must be placed under the heading that most specifically matches their function and description. It found the machine was used for repetitive printing work and held that it was not covered by the competing headings considered, but fell within Heading 84.40 as machines used for repetitive design or similar printing on textiles and related materials. Case-Laws Central Excise Fri, 03 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72868