https://www.taxtmi.com/caselaws?id=82818 Tariff classification turned on trade understanding of the imported extrusion lamination machinery and the essential process it performed. Because the equipment carried out extrusion coating with lamination only as a component of that process, it was not treated as a standalone laminator under Heading 8479.89 and was understood instead as a multilayer coater/extruder. On that basis, the machine fell within Notification No. 250/88-Cus. for multilayer coater/extruder machinery, and the alternative claim under aseptic packaging notifications did not require examination. en-us Tue, 12 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82818 Tariff classification turned on trade understanding of the imported extrusion lamination machinery and the essential process it performed. Because the equipment carried out extrusion coating with lamination only as a component of that process, it was not treated as a standalone laminator under Heading 8479.89 and was understood instead as a multilayer coater/extruder. On that basis, the machine fell within Notification No. 250/88-Cus. for multilayer coater/extruder machinery, and the alternative claim under aseptic packaging notifications did not require examination. Case-Laws Customs Tue, 12 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82818