https://www.taxtmi.com/caselaws?id=73691 A machine that pastes layers of sheet and board materials to form rigid laminated board for carton making was treated as a machine designed for the production of a commodity under Heading 84.59(2) of the Customs Tariff. The analysis focused on the transformation from soft or pliable sheets into a new rigid board with distinct utility, even though the underlying materials were already manufactured. On that basis, the tariff definition was read broadly enough to cover the process, and the borderline classification question was resolved in favour of treating the machine as producing a commodity. en-us Fri, 13 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73691 A machine that pastes layers of sheet and board materials to form rigid laminated board for carton making was treated as a machine designed for the production of a commodity under Heading 84.59(2) of the Customs Tariff. The analysis focused on the transformation from soft or pliable sheets into a new rigid board with distinct utility, even though the underlying materials were already manufactured. On that basis, the tariff definition was read broadly enough to cover the process, and the borderline classification question was resolved in favour of treating the machine as producing a commodity. Case-Laws Customs Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73691