https://www.taxtmi.com/caselaws?id=80191 Imported dispersion mills were treated as machines designed for the production of printing ink and classified under Heading 84.59(2), not as general machines under Heading 84.59(1). The machine was specifically adapted to disperse pigment particles in a fluid medium through a mechanical process, and its ability to serve related uses did not convert it into a machine of general application. The expression "designed for the production of a commodity" was interpreted broadly, so it did not require confinement to one single commodity. The grinding process was regarded as part of the manufacturing function of printing ink, supporting classification in favour of the assessee. en-us Fri, 03 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80191 Imported dispersion mills were treated as machines designed for the production of printing ink and classified under Heading 84.59(2), not as general machines under Heading 84.59(1). The machine was specifically adapted to disperse pigment particles in a fluid medium through a mechanical process, and its ability to serve related uses did not convert it into a machine of general application. The expression "designed for the production of a commodity" was interpreted broadly, so it did not require confinement to one single commodity. The grinding process was regarded as part of the manufacturing function of printing ink, supporting classification in favour of the assessee. Case-Laws Customs Fri, 03 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80191