https://www.taxtmi.com/caselaws?id=74496 The imported vertical high speed wire enamelling machine was treated as machinery for treating metals because enamelling was viewed as analogous to lacquering and tin plating, producing a qualitative change in the wire's surface properties. On that basis, the lower authority's narrower approach was not accepted, and the machine was classified under T.I. 84.59(2) of the Customs Tariff Act rather than as a machine not intended for production of goods under T.I. 84.59(1). en-us Fri, 25 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74496 The imported vertical high speed wire enamelling machine was treated as machinery for treating metals because enamelling was viewed as analogous to lacquering and tin plating, producing a qualitative change in the wire's surface properties. On that basis, the lower authority's narrower approach was not accepted, and the machine was classified under T.I. 84.59(2) of the Customs Tariff Act rather than as a machine not intended for production of goods under T.I. 84.59(1). Case-Laws Customs Fri, 25 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74496