https://www.taxtmi.com/caselaws?id=74392 Tariff classification of imported mortar grinders turned on the scope of Headings 84.56 and 84.59(2), which require the machine to fall within the specific description and, for Heading 84.59(2), to be designed for production of a commodity. The catalogue showed multiple uses and did not establish exclusive design for commodity production, so Heading 84.59(2) and Heading 84.56 were held inapplicable and the grinders remained classifiable under Heading 84.59(1). The mortar and pestles could not be finally classified on the existing record because the earlier finding rested on an incorrect factual assumption, so that issue was remitted for fresh decision after evidence. en-us Fri, 27 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74392 Tariff classification of imported mortar grinders turned on the scope of Headings 84.56 and 84.59(2), which require the machine to fall within the specific description and, for Heading 84.59(2), to be designed for production of a commodity. The catalogue showed multiple uses and did not establish exclusive design for commodity production, so Heading 84.59(2) and Heading 84.56 were held inapplicable and the grinders remained classifiable under Heading 84.59(1). The mortar and pestles could not be finally classified on the existing record because the earlier finding rested on an incorrect factual assumption, so that issue was remitted for fresh decision after evidence. Case-Laws Customs Fri, 27 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74392