https://www.taxtmi.com/caselaws?id=83868 An imported dry spraying machine was treated as classifiable under Heading 8424 because its function was to convey dry mix by compressed air to a spraying nozzle, not to mix concrete or merely spread material. The tariff heading for mechanical appliances for projecting, dispersing or spraying liquids or powders was read with persuasive support from the Harmonized System Explanatory Notes, and the exclusion note did not justify classification under Heading 8479.10. Once placed under Heading 8424, the machine also qualified for Notification No. 59/87-Cus. because it was not within the excluded spray application category as understood by the notification. en-us Sun, 18 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83868 An imported dry spraying machine was treated as classifiable under Heading 8424 because its function was to convey dry mix by compressed air to a spraying nozzle, not to mix concrete or merely spread material. The tariff heading for mechanical appliances for projecting, dispersing or spraying liquids or powders was read with persuasive support from the Harmonized System Explanatory Notes, and the exclusion note did not justify classification under Heading 8479.10. Once placed under Heading 8424, the machine also qualified for Notification No. 59/87-Cus. because it was not within the excluded spray application category as understood by the notification. Case-Laws Customs Sun, 18 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83868