https://www.taxtmi.com/caselaws?id=83615 A vacuum deposition coater used to apply thin metallic films on razor blade edges was treated as machinery for treating metals, so Heading 84.59(2) prevailed over Heading 84.17 and the residuary Heading 84.59(1). The ordinary meaning of "treating" was applied to cover a process that subjects metal goods to a desired result, and incidental heating did not shift the machine into the temperature-based heading. Concessional duty under Notification No. 118/80-Cus. was confined to goods used in the electronic industry, including specified coating equipment, and was held unavailable where the importer was engaged in razor blade manufacture rather than electronics. en-us Fri, 30 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 15:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83615 A vacuum deposition coater used to apply thin metallic films on razor blade edges was treated as machinery for treating metals, so Heading 84.59(2) prevailed over Heading 84.17 and the residuary Heading 84.59(1). The ordinary meaning of "treating" was applied to cover a process that subjects metal goods to a desired result, and incidental heating did not shift the machine into the temperature-based heading. Concessional duty under Notification No. 118/80-Cus. was confined to goods used in the electronic industry, including specified coating equipment, and was held unavailable where the importer was engaged in razor blade manufacture rather than electronics. Case-Laws Customs Fri, 30 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83615